Day, Berry & Howard LLP
COUNSELLORS AT LAW
Bonnie J. Roe
Direct Dial: (212) 829-3605
E-mail: bjroe@dbh.com
September 9, 2005
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Maryse Mills-Apenteng
Re: GLOBIX CORPORATION
DEFINITIVE SCHEDULE 14A FILED ON SEPTEMBER 9, 2005
REVISED PRELIMINARY SCHEDULE 14A FILED ON AUGUST 31, 2005
[FILE NO. 1-14168]
Dear Ms. Mills-Apenteng:
On behalf of Globix Corporation, a Delaware corporation (the "Company"
or "Globix"), we hereby submit for filing pursuant to Rule 14a-6(b) of
Regulation 14A, a definitive proxy statement. Copies of the proxy statement,
proxy card and annual report are being mailed to stockholders on September 9,
2005.
Globix filed an initial preliminary proxy statement on July 11, 2005
and a revised preliminary proxy statement on August 31, 2005. Please note that
the Company is withdrawing Proposal Three (Authorization of the Issuance of
Additional Shares of Common Stock) that was included in the preliminary proxy
and the only two remaining proposals are to elect nine directors and the ratify
the appointment of Amper, Politziner & Mattia, P.C. as the Company's independent
accountants for the fiscal year ending September 30, 2005.
Should you have any questions or comments with respect to the
foregoing, please do not hesitate to contact the undersigned at (212) 829-3605
or Anna Hunnicutt at (617) 345-4686.
Very truly yours,
/s/ Bonnie J. Roe
-----------------
Bonnie J. Roe
cc: Mark P. Shuman
SECURITIES AND EXCHANGE COMMISSION
Peter K. Stevenson
GLOBIX CORPORATION
Robert M. Dennerlein
GLOBIX CORPORATION
James C. Schroeder, Esq.
GLOBIX CORPORATION
875 Third Avenue - New York, NY 10022 - T 212 829 3600 F 212 829 3601
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