September 9, 2008
VIA EDGAR AND FEDERAL EXPRESS
H. Christopher Owings
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | The Western Union Company |
Form 10-K for Fiscal Year Ended December 31, 2008
Filed February 26, 2008
Definitive Proxy Statement on Schedule 14A
Filed April 8, 2008
Form 10-Q for Fiscal Quarter Ended March 31, 2008
Filed May 2, 2008
Form 10-Q for Fiscal Quarter Ended June 30, 2008
Filed August 5, 2008
File No. 001-32903
Dear Mr. Owings:
This letter is submitted on behalf of The Western Union Company (the “Company”) in connection with the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the Company’s above-referenced filings as set forth in your letter dated September 3, 2008 to David Schlapbach, Executive Vice President, General Counsel and Secretary of the Company (the “Comment Letter”).
12500 E Belford Ave., M21A2 | Englewood, Colorado 80112 | www.westernunion.com
Mr. Owings
September 9, 2008
Page 2 of 2
The Company hereby requests that the Staff accept a deferral of the date for the Company’s response to the Comment Letter to October 15, 2008. Based on my discussion of this request yesterday with Blair Petrillo, Commission Staff Attorney, I believe that the Company’s proposal will be acceptable to the Staff. If there are any questions or concerns about the Company’s request, please do not hesitate to contact me by telephone at (720) 332-5683 or by facsimile at (720) 332-3840.
Very truly yours,
Sarah J. Kilgore
Associate General Counsel