-----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, AXJ5Y0u12pE1Ax+H+uaDpdvZUNwmFwep8juGqIZv7FZeX7SGEuclwejUO3z3LgfI dJ6Okvm29Hwp00EeO+lJQg== 0001193125-05-209515.txt : 20060929 0001193125-05-209515.hdr.sgml : 20060929 20051027090707 ACCESSION NUMBER: 0001193125-05-209515 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ITC DELTACOM INC CENTRAL INDEX KEY: 0001041954 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 582301135 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1791 O G SKINNER DRIVE CITY: WEST POINT STATE: GA ZIP: 31833 BUSINESS PHONE: 706-385-8000 MAIL ADDRESS: STREET 1: 1791 O G SKINNER DR CITY: WEST POINT STATE: GA ZIP: 31833 CORRESP 1 filename1.htm Correspondence Letter

Hogan & Hartson L.L.P.

8300 Greensboro Drive

McLean, VA 22102

Tel. 703-610-6100

Fax: 703-610-6200

 

October 27, 2005

 

Securities and Exchange Commission

Washington, D.C. 20549

 

Attn: David Walz

Mail Stop 3561

 

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 and June 30, 3005

File No. 0-23253

 

Dear Mr. Walz:

 

We refer to the staff’s comment letter dated October 12, 2005 regarding the above-referenced filings by ITC^DeltaCom, Inc. In accordance with our discussion with the staff on October 25, ITC^DeltaCom hereby advises the staff that it will submit its response to the comment letter on or before November 25, 2005.

 

Very truly yours,

/s/ Richard J. Parrino

Richard J. Parrino

 

cc: ITC^DeltaCom, Inc.

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