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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)