 | ||||||||
| Inmarsat plc | ||||||||
| 99 City Road | ||||||||
| London EC1Y 1AX | ||||||||
| United Kingdom | ||||||||
| www.inmarsat.com | ||||||||
| T +44 (0)20 7728 1000 | ||||||||
| F +44 (0)20 7728 1044 | ||||||||
17 September 2007
Mr Michael Henderson
Staff Accountant
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
U.S.A.
Dear Mr Henderson
Forms 20-F for the fiscal year ended December 31, 2006
File Numbers 333-115865, 333-115865-06, 333-115865-05, 333-115865-04 and
File Numbers 333-120876-01 and 120876
Thank you for the comment letters dated September 7, 2007, retransmitted via your fax header dated September 12, 2007.
We have reviewed your comments and will respond as completely and promptly as possible. Due to staff holidays and changes within our corporate reporting team, we do not believe that we will be in a position to respond appropriately within the ten business day period you requested. We would therefore be grateful if you could allow us an extension until Friday, October 12, by which time we should certainly be able to respond in a complete and clear fashion. Please can you confirm your agreement with this?
Thank you for your consideration.
| Yours sincerely |
| /s/ C R K Medlock |
| C R K Medlock |
| Chief Financial Officer |