 | 650 Page Mill Road Palo Alto, CA 94304-1050
PHONE 650.493.9300 FAX 650.493.6811
www.wsgr.com |
August 17, 2009
VIA EDGAR AND FACSIMILE
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | Limelight Networks, Inc. |
| Form 10-K For Fiscal Year Ended December 31, 2008 |
| Filed March 13, 2009 |
| Commission File Number 001-33508 |
Dear Ms. Collins:
On behalf of Limelight Networks, Inc. (the “Company”), I refer to the letter from the staff of the Securities and Exchange Commission (the “Staff”) dated July 31, 2009 relating to the above-referenced annual report on Form 10-K (the “Letter”). The purpose of this letter is to inform you in writing that the Company is reviewing the Staff’s comments and is in the process of preparing a response to the Letter. The Company intends to submit a response to the Letter on or before September 8, 2009.
Please direct any questions or comments regarding this letter to the undersigned at (650) 354-4152 or via facsimile at (650) 493-6811.
| Very truly yours, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
/s/ Jonna Anderson |
| Jonna Anderson |
| cc: | Jason Niethamer, Senior Staff Accountant |
| Christine Davis, Assistant Chief Accountant |
| Ryan Housel, Staff Attorney |
| Mark Shuman, Legal Branch Chief |
| Division of Corporation Finance, Securities and Exchange Commission |
| Douglas S. Lindroth, Senior Vice President, Chief Financial Officer and Treasurer |
| Philip C. Maynard, Senior Vice President, Chief Legal Officer and Secretary |
| Limelight Networks, Inc. |
| Mark Reinstra |
| Wilson Sonsini Goodrich & Rosati, Professional Corporation |
AUSTIN NEWYORK PALOALTO SANDIEGO SANFRANCISCO SEATTLE SHANGHAI WASHINGTON,D.C.