November 5, 2009 VIA EDGAR Division of Corporate Finance Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Attn.: Joe Cascarano Re.: deltathree, Inc. - Deadline to File Response to Comment Letter. Dear Mr. Cascarano: As per our discussion yesterday, the response to the comment letter that deltathree, Inc. received from the staff on October 26, 2009, will be filed on or prior to November 16, 2009. Very truly yours, /s/ Peter Friedman, Esq. General Counsel cc: Larry Spirgel - Assistant Director, S.E.C. |
