June 15, 2007
Via Fax and Edgar
Mr. Patrick Gilmore
U.S. Securities and Exchange Commission
Division of Corporation Finance
One Station Place
100 F Street, NE
Washington, DC 20549
| Re: | Take-Two Interactive Software, Inc. (the “Company”) |
| | Form 10-K for Fiscal Year Ended October 31, 2006 |
| | Filed on February 28, 2007 |
| | File No. 000-29230 |
Dear Mr. Gilmore:
We are in receipt of the Staff’s comment letter dated May 30, 2007 and we are in the process of preparing a response. As we agreed in our discussion yesterday (June 14, 2007), the Company currently anticipates responding to the comment letter on or before June 29, 2007.
Should you have any questions regarding the foregoing or require any additional information, please do not hesitate to call me at 646-536-3008.
| Sincerely, |
| |
| |
| /s/ Daniel P. Emerson |
| Daniel P. Emerson |
| Vice President and |
| Associate General Counsel |
