December 20, 2006
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Room 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Megan Akst
| RE: | Item 4.02 Form 8-KFiled on December 11, 2006File No. 0-29230 |
Ladies and Gentlemen:
Take-Two Interactive Software, Inc. (the “Company”) is in receipt of the Staff’s comment letter dated December 12, 2006. Pursuant to your request, the Company hereby informs you that it currently intends to respond to the comment letter on or about January 20, 2007.
| | | Very truly yours, |
|
| |
| | | /s/ Karl H. Winters |
| |
Karl H. Winters |
| | Chief Financial Officer |
| | Take-Two Interactive Software, Inc. |
| | |
