January 25, 2012
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington D.C. 20549-3561
Attn: Larry Spirgel
Assistant Director
Re: Request to Withdraw Acceleration Request of IntelePeer, Inc.
Registration Statement on Form S-1 (File No. 333-174080)
Ladies and Gentlemen:
The Company hereby withdraws the Company’s prior request dated as of January 23, 2012 to accelerate the effective date of the above-referenced Registration Statement. If you should have any questions, please contact Peter Astiz of DLA Piper LLP (US), counsel to the Registrant, at (650) 833-2036 or by facsimile at (650) 687-1159. Thank you for the Staff’s cooperation in connection with this matter.
| Very truly yours, | |
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| IntelePeer, Inc. | |
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| By: | /s/ Andre Simone |
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| Andre Simone |
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| Chief Financial Officer |
