0000950123-11-015822.txt : 20110516 0000950123-11-015822.hdr.sgml : 20110516 20110218180619 ACCESSION NUMBER: 0000950123-11-015822 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110218 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARTHA STEWART LIVING OMNIMEDIA INC CENTRAL INDEX KEY: 0001091801 STANDARD INDUSTRIAL CLASSIFICATION: PERIODICALS: PUBLISHING OR PUBLISHING AND PRINTING [2721] IRS NUMBER: 522187059 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 WEST 26TH STREET CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2128278000 MAIL ADDRESS: STREET 1: 601 WEST 26TH STREET CITY: NEW YORK STATE: NY ZIP: 10001 CORRESP 1 filename1.htm Correspondence
February 18, 2011
Via EDGAR
Mr. Juan M. Migone
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20006-4561
     
Re:
  Martha Stewart Living Omnimedia, Inc.
 
  Form 10-K
 
  Filed March 8, 2010
 
  File No. 001-15395
 
    
 
  Form 10-Q
 
  Filed November 4, 2010
 
  File No. 001-15395
 
    
 
  Definitive Proxy Statement on Schedule 14A
 
  Filed April 5, 2010
 
  File No. 001-15395
Dear Mr. Migone:
We appreciate your extension of time to respond to the comment letter of the staff of the Securities and Exchange Commission dated February 17, 2011. This letter is to confirm that Martha Stewart Living Omnimedia, Inc. will respond to the letter no later than March 11, 2011.
         
  Sincerely,
 		  
  /s/ Peter Hurwitz    
  Peter Hurwitz   
  General Counsel