VIA EDGAR
May 21, 2008
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Kathleen Collins
| Re: | Greenfield Online, Inc. Form 10-K for Fiscal Year Ended December 31, 2007 Filed on March 17, 2008 File No. 000-50698 |
Dear Ms. Collins:
This is to confirm my telephone call with Melissa Feider on May 21, 2008, regarding the comment letter from the Staff of the Securities and Exchange Commission, dated April 30, 2008, relating to the above-referenced Annual Report on Form 10-K (the “Comment Letter”). As I explained to Ms. Feider, we are currently in the process of preparing responses to the Comment Letter and respectfully request an additional ten business days to submit those responses. Greenfield Online, Inc. intends to file its responses with the Staff on or before May 29, 2008.
Please feel free to contact Gary Kocher or me at (206) 623-7580 if you have any questions. Thank you for your consideration.
| Sincerely, | |
| /s/ Irene Song Irene Song Kirkpatrick & Lockhart Preston Gates Ellis LLP |
| cc: | Robert E. Bies, Executive Vice President and Chief Financial Officer Jonathan Flatow, Executive Vice President and General Counsel |
