Suzanne Murray 617.570.150 smurray@ goodwinprocter.com | Goodwin Procter LLP Counsellors at Law Exchange Place Boston, MA 02109 T: 617.570.1000 F: 617.523.1231 |
September 15, 2008
Via EDGAR
Ms. Kathleen Collins
Accounting Branch Chief, Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20249
Re: | Arbinet-thexchange, Inc. Form 10-K for the Year Ended December 31, 2007 Filed on March 17, 2008 File No. 000-51063 |
Dear Ms. Collins:
This letter is submitted on behalf of Arbinet-thexchange, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) as set forth in your comment letter to the Company dated September 8, 2008 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2007, File Number 000-51063, which was filed with the Commission on March 17, 2008. The Company hereby confirms that it will submit its responses to the comments made in the Comment Letter by no later than October 6, 2008.
If you have any inquiries, please contact the undersigned at (617) 570-1505.
Very truly yours,
/s/ Suzanne Murray
Suzanne Murray
| cc: | Shawn F. O’Donnell John B. Wynne, Jr. W. Terrell Wingfield, Esq. |
Arbinet-thexchange, Inc.