NTELOS Holdings Corp.
401 Spring Lane
Suite 300
P.O. Box 1990
Waynesboro, Virginia 22980
July 22, 2010
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3720
Washington, D.C. 20549
Attention: | Larry Spirgel | |
| Assistant Director, Division of Corporation Finance |
| Re: | NTELOS Holdings Corp. |
Form 10-K for the year ended December 31, 2009
Filed February 26, 2010
File No. 0-51798
Dear Mr. Spirgel:
I am writing to follow up on my recent conversation with Kathryn Jacobson of the Staff. Pursuant to that conversation, I am formally requesting an extension to respond to the Staff’s comment letter dated June 21, 2010 regarding the Staff’s comments to the Form 10-K for the year ended December 31, 2009 of NTELOS Holdings Corp.
Following my discussion with Ms. Jacobson, the extension date we request is August 10, 2010.
We appreciate your cooperation. Please direct any questions to the undersigned at (540) 946-3515.
| Sincerely, |
/s/ Ken Boward |
| Ken Boward |
| Vice President and Controller |
| cc: | Kathryn Jacobson |
Dean Suehiro
Jessica Plowgian
Kathleen Krebs
Mike Moneymaker
David Carter