Wave2Wave Communications, Inc.
433 Hackensack Ave., 6th Floor
Hackensack, New Jersey 07601
May 13, 2010
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Fax: (703) 813-6986
Attention: Celeste M. Murphy, Esq.
| RE: | Wave2Wave Communications, Inc. |
| Registration Statement on Form S-1 (Registration No. 333-164791) |
Dear Ms. Murphy:
Wave2Wave Communications, Inc., a Delaware corporation (the “Company”), hereby formally requests that the Company’s acceleration request dated May 11, 2010, be withdrawn.
Please call Ivan Blumenthal, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (212) 692-6784 with any comments or questions regarding this matter
| Very truly yours, | |
| /s/ Steven Asman | |
| President |
RODMAN & RENSHAW, LLC
May 13, 2010
VIA FACSIMILE AND EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Wave2Wave Communications, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-164791 |
Ladies and Gentleman:
The undersigned hereby withdraws its request, dated May 11, 2010, for effectiveness of the Registration Statement referred to above.
| Very truly yours, | ||
| RODMAN & RENSHAW, LLC | ||
| By: | /s/ JOHN J. BORER III | |
| John J. Borer III | ||
| Senior Managing Director | ||
