Mail Stop 3720 							February 15, 2006 Via U.S. Mail and Fax (256-382-3935) Mr. Richard E. Fish, Jr. Chief Financial Officer ITC^DeltaCom, Inc. 1791 O.G. Skinner Drive West Point, GA 31833 Re: 	ITC^DeltaCom, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 		Filed March 31, 2005 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005, and September 30, 2005 		File No. 0-23253 Dear Mr. Fish: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 								Sincerely, 								Larry Spirgel 								Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549