[vyyo LOGO]
August 7, 2007
Andrew Mew
Senior Staff Accountant
United States Securities and Exchange Commission
Mail Stop 3720
Washington, D.C. 20549
Re: | Vyyo Inc. |
| Form 10-K for the fiscal year ended December 31, 2006 |
| Filed April 2, 2007 |
| File No. 000-30189 |
Dear Mr. Mew:
On July 31, 2007, Vyyo Inc. (the “Company”) requested that the deadline for responding to your letter dated June 18, 2007 containing comments to the Company’s Form 10-K for the fiscal year ended December 31, 2006 be extended from July 31, 2007 to August 7, 2007.
We appreciate your approval of our request. The Company is continuing to prepare its response to your letter. However, the Company needs to speak with you regarding confidentiality of certain responses and, thus, needs additional time to complete its response. Accordingly, the Company respectfully requests that the deadline for submission of a response be extended to August 14, 2007.
We sincerely appreciate your consideration of our request. If you have any questions or if I can provide any other information at this time, please call me at 678.282.8011.
Sincerely,
/s/ Tashia L. Rivard
Tashia L. Rivard
General Counsel and
Corporate Secretary