0001144204-16-073858.txt : 20160309 0001144204-16-073858.hdr.sgml : 20160309 20160104175148 ACCESSION NUMBER: 0001144204-16-073858 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XO GROUP INC. CENTRAL INDEX KEY: 0001062292 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-NONSTORE RETAILERS [5960] IRS NUMBER: 133895178 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 195 BROADWAY 25TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10007 BUSINESS PHONE: 2122198555 MAIL ADDRESS: STREET 1: 195 BROADWAY, 25TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10007 FORMER COMPANY: FORMER CONFORMED NAME: KNOT INC DATE OF NAME CHANGE: 19990809 CORRESP 1 filename1.htm

orrick, herrington & Sutcliffe LLP

51 W 52nd Street
New York, New York 10019-6142

tel +1-212-506-500

fax +1-212-506-5151

www.orrick.com

Brian B. Margolis

(212) 506-5125

bmargolis@orrick.com

January 4, 2016

William H. Thompson

Accounting Branch Chief

Securities and Exchange Commission

100 F Street, N.E. (Mail Stop 3561)

Washington, D.C. 20549

Re:

Comment Letter to XO Group Inc. dated December 30, 2015

Dear Mr. Thompson:

We represent XO Group Inc. (“XO Group”) and are writing to you in response to a Comment Letter sent by the Staff (the “Staff”) of the Securities and Exchange Commission to Michael Steib, Chief Executive Officer and President of XO Group, dated December 30, 2015 (the “SEC Comment Letter”).

As per my conversation today with Ms. Yolanda Guobadia of the Staff, this letter confirms that the Commission has agreed to provide a ten (10) business day extension for the Company’s response to ensure the Company has adequate time and resources to prepare its response. The Company intends to submit its response to the SEC Comment Letter on or before January 29, 2016.

If you have any questions, please feel free to contact the undersigned at (212) 506-5125. Thank you.

Sincerely yours,

/s/ Brian B. Margolis

Brian B. Margolis

cc:

Michael Steib (XO Group)

Gillian Munson (XO Group)

Matithyohu Balas (XO Group)

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