| Albany |  | Northern Virginia | ||||
| Atlanta | Orange County | |||||
| Brussels | Rancho Santa Fe | |||||
| Denver | 303 Peachtree Street, NE Ÿ Suite 5300 | San Diego | ||||
| Atlanta, GA 30308 | ||||||
| Los Angeles | Tel: 404.527.4000 | San Francisco | ||||
| mckennalong.com | ||||||
| Miami | Seoul | |||||
| New York | Washington, DC | |||||
| THOMAS WARDELL | EMAIL ADDRESS | |||||
| 404.527.4990 | twardell@mckennalong.com | |||||
| Direct Fax: 404.527.4198 | ||||||
May 13, 2013
Via EDGAR
Mr. Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | ADTRAN, Inc. |
Form 10-K for the Year Ended December 31, 2012
Filed February 28, 2013
File No. 0-24612
Dear Mr. Spirgel:
We are counsel to the above-referenced registrant and, pursuant to my telephone conversation with Mr. Robert Shapiro of May 13, 2013, this letter hereby requests an extension of ten (10) business days to respond to your letter of May 2, 2013. As discussed with Mr. Shapiro, the response will be filed with you as soon as possible, but not later than close of business on May 31, 2013.
Very truly yours,
/s/ Thomas Wardell
Thomas Wardell
TW: dse
| cc: | Robert Shapiro, Staff Accountant |
James E. Matthews