0001140361-16-090422.txt : 20170307 0001140361-16-090422.hdr.sgml : 20170307 20161220201231 ACCESSION NUMBER: 0001140361-16-090422 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STAMPS.COM INC CENTRAL INDEX KEY: 0001082923 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 770454966 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1990 E. GRAND AVE CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 3104825800 MAIL ADDRESS: STREET 1: 1990 E. GRAND AVE CITY: EL SEGUNDO STATE: CA ZIP: 90245 FORMER COMPANY: FORMER CONFORMED NAME: STAMPS COM INC DATE OF NAME CHANGE: 19990421 CORRESP 1 filename1.htm
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Ben Orlanski
Manatt, Phelps & Phillips, LLP
Direct Dial:  (310) 312-4126
E-mail:  BOrlanski@Manatt.com

December 20, 2016

VIA EDGAR
 
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
Washington, D.C. 20549
Attention:
William H. Thompson, Accounting Branch Chief
Yolanda Guobadia, Staff Accountant

Dear Mr. Thompson and Ms. Guobadia:

We are counsel for Stamps.com Inc.  Stamps.com is in receipt of the letter from the Staff of the Securities and Exchange Commission, dated December 20, 2016, regarding the limited review of the financial statements and related disclosures in Stamps.com’s annual report on Form 10-K for the fiscal year ended December 31, 2015.

Due to holiday schedules, Stamps.com respectfully requests an extension of time to respond to the letter through close of business, East Coast time, on January 23, 2017.

Kindly confirm if this request is acceptable.  If you have any questions, please call me at 310 312 4126.
 
 
Sincerely,
   
 
/s/ Ben Orlanski
 
 Ben Orlanski
 
Manatt, Phelps & Phillips, LLP

CC: Seth Weisberg, Chief Legal Officer, Stamps.com

 
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