manatt manatt | phelps | phillips | Ben Orlanski Manatt, Phelps & Phillips, LLP Direct Dial: (310) 312-4126 E-mail: BOrlanski@Manatt.com |
December 20, 2016
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, D.C. 20549
Attention:
William H. Thompson, Accounting Branch Chief
Yolanda Guobadia, Staff Accountant
Dear Mr. Thompson and Ms. Guobadia:
We are counsel for Stamps.com Inc. Stamps.com is in receipt of the letter from the Staff of the Securities and Exchange Commission, dated December 20, 2016, regarding the limited review of the financial statements and related disclosures in Stamps.com’s annual report on Form 10-K for the fiscal year ended December 31, 2015.
Due to holiday schedules, Stamps.com respectfully requests an extension of time to respond to the letter through close of business, East Coast time, on January 23, 2017.
Kindly confirm if this request is acceptable. If you have any questions, please call me at 310 312 4126.
Sincerely, | |
/s/ Ben Orlanski | |
Ben Orlanski | |
Manatt, Phelps & Phillips, LLP |
CC: Seth Weisberg, Chief Legal Officer, Stamps.com
11355 West Olympic Boulevard, Los Angeles, California 90064-1614 Telephone: 310.312.4000 Fax: 310.312.4224
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