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THOMAS WARDELL Direct Phone: 404.527.4990 Direct Fax: 404.527.4198 Cell Phone: 404.797.1077 | EMAIL ADDRESS twardell@mckennalong.com | |||
| April 29, 2014 | ||||
Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
Washington, DC 20549
| Re: | ADTRAN, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| File No. 000-24612 |
| Filed February 27, 2014 |
| Your Comment Letter of April 24, 2014 |
Dear Mr. Spirgel:
We are counsel for the above-referenced registrant and this letter will confirm my conversation with Mr. Kempf of today concerning the need for an extension. The Company is in the middle of preparations for its Annual Meetings which will be held on May 14, 2014. A proper response to this comment will require both the financial resources of the Company as well as of its auditors and, given the necessity of present preparation for the shareholders’ meeting, we respectfully request an extension for an additional ten business days, which I believe would extend the due date to May 22, 2014. In addition, various parties who would be participating in the preparation and review of this response are travelling and, therefore, participation is impacted by their travel schedules. If I need to be reached, I can be reached at my above-referenced cell phone number, as I am presently travelling.
Thank you very much.
Very truly yours,
/s/ Thomas Wardell
Thomas Wardell |
TW:lar