January 4, 2011
Via EDGAR
Mr. Juan M. Migone | ||||
Division of Corporation Finance | ||||
Securities and Exchange Commission | ||||
100 F Street, N.E. | ||||
Washington, DC 20006-4561 |
Re: | Martha Stewart Living Omnimedia, Inc. |
Form 10-K
Filed March 8, 2010
File No. 001-15395
Form 10-Q
Filed November 4, 2010
File No. 001-15395
Definitive Proxy Statement on Schedule 14A
Filed April 5, 2010
File No. 001-15395
Dear Mr. Migone:
We appreciate your extension of time to respond to the comment letter of the staff of the Securities and Exchange Commission dated December 28, 2010. This letter is to confirm that Martha Stewart Living Omnimedia, Inc. will respond to the letter no later than January 25, 2011.
Sincerely,
/s/ Peter Hurwitz
Peter Hurwitz
General Counsel