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 | FIRM / AFFILIATE OFFICES | |||||
| Abu Dhabi | Moscow | |||||
| Barcelona | Munich | |||||
| Beijing | New Jersey | |||||
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| September 7, 2011 | Chicago | Paris | ||||
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Joseph M. Kempf Senior Staff Accountant Division of Corporation Finance Securities and Exchange Commission Washington, D.C. 20549 | Los Angeles | Tokyo | ||||
| Madrid | Washington, D.C. | |||||
| Milan | ||||||
| Re: | Leap Wireless International, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed February 25, 2011 |
| Form 10-K/A for the Fiscal Year Ended December 31, 2010 |
| Filed April 29, 2011 |
| File No. 001-34865 |
Dear Mr. Kempf:
On behalf of our client, Leap Wireless International, Inc. (the “Company”), as discussed during our telephone conversation on September 7, 2011, we respectfully request an extension through September 12, 2011 to respond to the Staff’s comment letter dated August 23, 2011 with respect to the above-referenced periodic reports.
Any questions regarding this request should be directed to the undersigned at (858) 523-5406.
Very truly yours,
/s/ Barry M. Clarkson
Barry M. Clarkson
of LATHAM & WATKINS LLP
| cc: | Walter Z. Berger, Leap Wireless International, Inc. |
| Robert J. Irving, Jr., Esq., Leap Wireless International, Inc. |