[SONUS NETWORKS LETTERHEAD]
April 6, 2010
By EDGAR Submission
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4561
Washington, D.C. 20549
Re: | Sonus Networks, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2009 |
| Filed on February 25, 2010 |
| File No. 0001-34115 |
Ladies and Gentlemen:
I am delivering this letter to confirm a conversation I had with Melissa Feider of the Securities and Exchange Commission on April 6, 2010. As discussed, I understand that Sonus Networks, Inc. (the “Company”) will have until Monday, May 3, 2010 to furnish a letter responding to the comments set forth in a letter dated April 2, 2010 from Kathleen Collins, Accounting Branch Chief of the Securities and Exchange Commission to Richard N. Nottenburg, President and Chief Executive Officer of the Company, relating to the Company’s Form 10-K for the Fiscal Year Ended December 31, 2009.
If you have any questions, please do not hesitate to contact me at 978-614-8100.
Sincerely, | |
| |
/s/ Wayne Pastore | |
Wayne Pastore | |
Vice President of Finance, Corporate Controller and | |
Chief Accounting Officer and Interim Chief Financial Officer | |