January 7, 2015
VIA EDGAR
Larry Spirgel, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: | Iridium Communications Inc. |
Form 10-K for the fiscal year ended December 31, 2013
Filed March 4, 2014
Form 10-Q for Fiscal Quarter Ended
September 30, 2014
Filed October 30, 2014
File No. 001-33963
Dear Mr. Spirgel:
Iridium Communications Inc. (the “Company”) hereby acknowledges that it has received the comments from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated December 11, 2014 with respect to the above-referenced filings (the “Comments”). Per a telephone discussion between Robert Shapiro, Staff Accountant, and Kathy Morgan, Vice President, Corporate Law of Iridium Satellite LLC, on December 17, 2014 and a letter submitted to you on December 18, 2014, the Company intended to respond to the Comments by January 12, 2014. Pursuant to a further request to Mr. Shapiro on January 7, 2015, the Company now intends to respond to the Comments by January 16, 2014.
Pursuant to the Staff’s letter, the Company further acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
IRIDIUM COMMUNICATIONS INC. | ||
By: | /s/ Thomas J. Fitzpatrick | |
Thomas J. Fitzpatrick | ||
Chief Financial Officer and | ||
Chief Administrative Officer |
cc: | Brian F. Leaf, Esq., Cooley LLP |