tw telecom inc.
10475 Park Meadows Drive
Littleton, CO 80124
T 303 566 1000
F 303 566 1010
June 4, 2009
VIA EDGAR
Larry Spirgel
Assistant Director
Division of Corporation Finance
Mail Stop 3720
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | tw telecom inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2008 |
| and Documents Incorporated by Reference |
| Filed February 24, 2009 |
| File No. 001-34243 |
Dear Mr. Spirgel:
I am writing to confirm receipt of your letter dated May 28, 2009, addressed to our Executive Vice President and Chief Financial Officer, Mark A. Peters, in which you provided to us the comments of the staff of the Securities and Exchange Commission on thetw telecom inc. filing referenced above.
Pursuant to a telephone conversation on June 2, 2009 with Jessica Plowgian, Attorney-Adviser, we would like additional time beyond June 11, 2009 to respond to the comments. We expect to deliver our response on or before Tuesday, June 30, 2009.
If you have any questions, please call me at (303) 566-1000.
Sincerely,
| /s/ Tina A. Davis |
| Senior Vice President and Deputy General Counsel |