 | 650 Page Mill Road Palo Alto, CA 94304-1050
PHONE 650.493.9300 FAX 650.493.6811
www.wsgr.com |
October 20, 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 October 6, 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 October 28, 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 Houseal, 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 | ||
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