September 28, 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:
We are in receipt of your letter dated September 20, 2007 containing your comments to the Vyyo Inc. (the “Company”) Form 10-K for the fiscal year ended December 31, 2006. You have requested that the Company respond to your comments by October 4, 2007.
As indicated in my voicemail, the Company is in the process of preparing its response to your comment letter as well as closing its books for the third fiscal quarter ending September 30, 2007. Given the convergence of the timing of our quarter end along with adequately responding to your comments, and other scheduling issues, the Company respectfully requests that the deadline for submission of a response be extended to October 18, 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.
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| Sincerely, |
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| /s/ Tashia L. Rivard |
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| Tashia L. Rivard |
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| General Counsel and |
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| Corporate Secretary |