James F. Fulton, Jr. (650) 843-5103 fultonjf@cooley.com | VIA EDGAR |
December 28, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Mr. Craig Wilson, Senior Assistant Chief Accountant Mr. Jaime John, Staff Accountant Ryan Houseal, Staff Attorney Maryse Mills-Apenteg, Special Counsel |
| Re: | Web.com Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 5, 2010 Form 10-Q for the Quarterly Period Ended September 30, 2010 Filed November 5, 2010 Form 8-K Filed October 15, 2010 Form 8-K Filed November 10, 2010 File No. 000-51595 |
Ladies and Gentlemen:
On behalf of Web.com Group, Inc. (the “Company”), this letter is being submitted in response to comments received from the staff of the Commission (the “Staff”) by letter dated December 23, 2010, with respect to the above-referenced Company’s filings (the “Comment Letter”).
Please be advised that the Company expects that it will provide its response to the Staff’s Comment Letter on or before January 20, 2011, and will further advise the Staff if it becomes unable to do so.
Please do not hesitate to contact me at (650) 843-5103 if you have any questions or would like any additional information regarding this matter.
Sincerely,
/s/ James F. Fulton, Jr.
James F. Fulton, Jr.