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tw telecom inc. 10475 Park Meadows Drive Littleton, CO 80124 T 303 566 1000 F 303 566 1010 |
July 22, 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 July 15, 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 after having reviewed our response letter submitted June 30, 2009.
Pursuant to a telephone conversation on July 22, 2009 with Jessica Plowgian, Staff Attorney, we would like additional time to respond to the comments. We expect to deliver our response on or before Wednesday, August 12, 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 |