-----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, EBP/ZSwBJulbJMWHZP66Q3Da5JLLhO0TR7thJVgYZIOvVwu9X5rJH2nyn1S8btKo o0DnF6I0+QVyCMcTQeKYKQ== 0000950133-06-003641.txt : 20061108 0000950133-06-003641.hdr.sgml : 20061108 20060808180440 ACCESSION NUMBER: 0000950133-06-003641 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPRINT NEXTEL CORP CENTRAL INDEX KEY: 0000101830 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 480457967 STATE OF INCORPORATION: KS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 EDMUND HALLEY DRIVE CITY: RESTON STATE: VA ZIP: 20191 BUSINESS PHONE: 703-433-4000 MAIL ADDRESS: STREET 1: 2001 EDMUND HALLEY DRIVE CITY: RESTON STATE: VA ZIP: 20191 FORMER COMPANY: FORMER CONFORMED NAME: SPRINT CORP DATE OF NAME CHANGE: 19921222 FORMER COMPANY: FORMER CONFORMED NAME: UNITED TELECOMMUNICATIONS INC DATE OF NAME CHANGE: 19920316 FORMER COMPANY: FORMER CONFORMED NAME: UNITED UTILITIES INC DATE OF NAME CHANGE: 19731011 CORRESP 1 filename1.htm corresp
 

JONES DAY
1420 PEACHTREE STREET, N.E.
SUITE 800
ATLANTA, GEORGIA 30309
August 8, 2006
VIA EDGAR
Kathleen Krebs
U. S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:   Sprint Nextel Corporation

Form 10-K/A for Fiscal Year Ended December 31, 2005
Filed March 31, 2006
Form 10-Q for the Quarter Ended March 31, 2006
File No. 1-04721

Form S-3
Filed March 27, 2006
File No. 333-132734
Dear Ms. Krebs:
     Pursuant to our telephone conversation this afternoon, this letter contains the undertakings of Sprint Nextel Corporation (the “Company”) with respect to the staff declaring the above-referenced registration statement effective as of today, August 8, 2006. Accordingly, the Company hereby undertakes to:
  •   file audited restated financial statements for the Company on Form 8-K to reflect the discontinued operations of the Company’s former local communications business, which is now Embarq Corporation, on or about September 1, 2006; and
 
  •   provide in its future periodic reports any disclosures required by Financial Accounting Standards Board Interpretation No. 45, Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others, with respect to the Company’s guarantees of the Subsidiaries’ debt securities.
     Please contact the undersigned at (404) 581-8349 in connection with any further questions or comments regarding this issue. Thank you for your attention to this matter.
         
  Very truly yours,
 		  
  /s/ Michelle Moore    
     
  Michelle Moore   
 
cc:   Mr. Larry Spirgel, Securities and Exchange Commission
Leonard J. Kennedy, Esq., Sprint Nextel Corporation
Mr. William G. Arendt, Sprint Nextel Corporation

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