February 18, 2011
Via EDGAR
Mr. Juan M. Migone
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20006-4561
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 February 17, 2011. This letter is to confirm that Martha Stewart Living Omnimedia, Inc. will respond to the letter no later than March 11, 2011.
Sincerely, | ||||
/s/ Peter Hurwitz | ||||
Peter Hurwitz | ||||
General Counsel | ||||