Correspondence

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Auv0Xcs+27HXkS+VaHCSGey1ssyYLxKaxaSFPRCaRhjbUx0/lcBWmFKN6Qk+/ZMJ BTF7FvXkALWCJYL3kvNk+w== 0001193125-09-154144.txt : 20091214 0001193125-09-154144.hdr.sgml : 20091214 20090723174625 ACCESSION NUMBER: 0001193125-09-154144 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KVH INDUSTRIES INC \DE\ CENTRAL INDEX KEY: 0001007587 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 050420589 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 50 ENTERPRISE CENTER CITY: MIDDLETOWN STATE: RI ZIP: 02842 BUSINESS PHONE: 4018473327 MAIL ADDRESS: STREET 1: 50 ENTERPRISE CENTER CITY: MIDDLETOWN STATE: RI ZIP: 02842 CORRESP 1 filename1.htm Correspondence

July 22, 2009

Ms. Jessica Plowgian, Staff Attorney

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

KVH Industries, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2008

Filed March 13, 2009

And Documents Incorporated by Reference

Form 10-Q for the Quarterly Period Ended March 31, 2009

Filed May 6, 2009

File No. 000-28082

Dear Ms. Plowgian,

Per our discussion earlier today, this letter is to confirm that you have approved the request of KVH Industries, Inc. to extend the due date until August 7, 2009, for our response to your comment letter dated July 17, 2009, File No. 000-28082.

Thank you very much for providing us this extension of time.

Sincerely,

/s/ Patrick J. Spratt

Patrick J. Spratt

Chief Financial Officer

KVH Industries, Inc.

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