EarthLink, Inc.
1375 Peachtree Street, N.E.
Atlanta, Georgia 30309
January 6, 2009
By Edgar
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
Attention: | Stephen Krikorian, Accounting Branch Chief |
| Division of Corporation Finance |
Re: EarthLink, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
Forms 10-Q for Fiscal Quarters Ended March 31, 2008, June 30, 2008 and September 30, 2008
File No. 001-15605
Dear Mr. Krikorian:
We have received the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission contained in its comment letter dated November 25, 2008 (the “Commission Comment Letter”). As previously discussed with the Staff, we intend to respond to the Commission Comment Letter by January 16, 2009.
Please direct any questions or comments you may have regarding this timing to the undersigned at (404) 748-6634 or to our outside counsel, David Carter, at (804) 697-1253.
Sincerely,
/s/ Samuel R. DeSimone, Jr. |
|
Samuel R. DeSimone, Jr.
Executive Vice President,
General Counsel and Secretary
cc: |
| Jason Niethamer, Securities and Exchange Commission, Staff Accountant |
|
| Christine Davis, Securities and Exchange Commission, Assistant Chief Accountant |
|
| Evan Jacobson, Securities and Exchange Commission, Staff Attorney |
|
| Barbara Jacobs, Securities and Exchange Commission, Assistant Director |
|
| David M. Carter, Troutman Sanders LLP |
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