1200 RIVERPLACE BOULEVARD • JACKSONVILLE, FL 32207-1809
Phone: (904) 346-1500 Fax: (904) 346-1280
July 12, 2007
Ms. Ta Tanisha Meadows, Staff Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0405
Dear Ms. Meadows:
This letter is a follow-up to our telephone conversation earlier today. As discussed, we will respond to your comments on our recently filed Form 10-K and Form 10-Q. However, since some of our key executives will be out of the office during the next few weeks, we request an extension of time to submit our response. As agreed, we will respond by August 31, 2007.
Sincerely,
/s/ James G. Delfs
James G. Delfs
Senior Vice President, Finance and Chief Financial Officer