VALASSIS COMMUNICATIONS, INC.
19975 Victor Parkway
Livonia, Michigan 48152
(734) 591-3000
June 12, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Larry Spirgel, Assistant Director | |||
| Melissa Hauber, Senior Staff Accountant | ||||
| Robert S. Littlepage, Jr., Accounting Branch Officer |
| Re: | Valassis Communications, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2008 Filed March 4, 2009
File No. 1-10991
Dear Mr. Spirgel:
Valassis Communications, Inc. (the “Company”) is working expeditiously to respond to the follow-up comments set forth in the letter (the “Comment Letter”) of the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), dated June 5, 2009, relating to the Form 10-K for the fiscal year ended December 31, 2008 filed by the Company with the Commission on March 4, 2009.
As discussed with and confirmed by Melissa Hauber, Senior Staff Accountant, on June 12, 2009, the Company respectfully requests an extension of time to respond to the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter on or about June 30, 2009.
If you have any questions, please feel free to contact me at (734) 591-4900 or Amy Leder, the Company’s outside counsel, at (212) 547-5514.
Thank you for your consideration of this request.
| Sincerely, |
/s/ Robert L. Recchia |
| Robert L. Recchia |
| Executive Vice President and Chief Financial Officer |
| cc: | Amy S. Leder, Esq. | |
| Jonathan Rochwarger, Esq. | ||
| McDermott Will & Emery LLP |