June 17, 2014
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Mr. Larry M. Spirgel
| Re: | ADTRAN, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2013 |
| Filed February 27, 2014 |
| SEC Comment Letter Dated April 24, 2014 |
| Response Letter Dated May 21, 2014 |
| File No. 000-24612 |
Ladies and Gentlemen:
On behalf of our client, ADTRAN, Inc. (“ADTRAN” or the “Company”), we are responding to oral comments received from Mr. Joseph Kempf on June 10, 2014, with respect to our letter dated May 21, 2014, as a response to the letter to the Company dated April 24, 2014 from Larry M. Spirgel, Assistant Director, Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).
In our letter of May 21, 2014, the Company offered to include certain supplemental disclosures in its next Annual Report on Form 10-K. This letter confirms that the Company will also include such supplemental disclosures in its next Quarterly Report on Form 10-Q.
* * * *
Should you have further comments or require further information, or if any questions should arise in connection with this submission, please call me at (404) 527-4990 or Mr. Douglas Eingurt at (404) 527-4056.
| Very truly yours, |
| /s/ Thomas Wardell |
| Thomas Wardell |
TW:dse
| cc: | Thomas R. Stanton |
| James E. Matthews |