November 3, 2008
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Larry Spirgel, Assistant Director
| Re: | Language Line Holdings, Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2007 |
| Filed March 26, 2008 |
| Forms 10-Q for Fiscal Quarters Ended March 31, 2008 and |
| June 30, 2008 |
| File No. 333-118754 |
Dear Mr. Spirgel:
Reference is made to your letter dated October 20, 2008, regarding comments provided by the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (“SEC”) to Language Line Holdings, Inc. with respect to the above referenced Form 10-K filing made by Language Line Holdings, Inc. on March 26, 2008 and the Forms 10-Q for the fiscal quarters ended March 31, 2008 and June 30, 2008.
This is to confirm our conversation with Ms. Melissa Hauber, Senior Staff Accountant at the SEC and the extension of time to respond to no later than November 11, 2008. This extension should allow us to respond to the Staff’s comments.
We thank you for your prompt response to our request. Please direct any questions concerning this filing to the undersigned at 831-648-7171.
| Sincerely, |
| /s/ Michael F. Schmidt |
| Michael F. Schmidt |
| Chief Financial Officer |
