September 14, 2012
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
| Re: | Warwick Valley Telephone Company |
Form 10-K for the fiscal year ended December 31, 2011
Filed March 15, 2011
File No. 000-11174
Dear Mr. Spirgel ,
We received your comment letter dated August 30, 2012 requesting additional information with respect to our Definitive Proxy Statement incorporated by reference into Part III of our Form 10-K for the year ended December 31, 2011. We are in the process of preparing our response to the Commission’s comments. As discussed with Mr. Littlepage Jr. on September 13, 2012, this letter confirms the extension of the period of time for us to respond to the Commission’s comments to September 21, 2012. We greatly appreciate the Staff’s agreement to this extension.
Sincerely,
Warwick Valley Telephone Company
/s/ Brian H. Callahan
Executive Vice President, Chief Financial Officer and Treasurer