-----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, PaATO2VNMow4T/zzafj3dYETGxBvMKxJHasjfvw1ob/IOL7AFzG+ClfryPuocfvp pi75tIwm2FQOdhR7USiCtQ== 0001104659-07-057297.txt : 20080303 0001104659-07-057297.hdr.sgml : 20080303 20070731060446 ACCESSION NUMBER: 0001104659-07-057297 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VYYO INC CENTRAL INDEX KEY: 0001104730 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 943241270 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6625 THE CORNERS PARKWAY STREET 2: SUITE 100 CITY: NORCROSS STATE: GA ZIP: 30092 BUSINESS PHONE: 6782828011 MAIL ADDRESS: STREET 1: 6625 THE CORNERS PARKWAY STREET 2: SUITE 100 CITY: NORCROSS STATE: GA ZIP: 30092 CORRESP 1 filename1.htm

July 31, 2007

Andrew Mew
Senior Staff Accountant
United States Securities and Exchange Commission
Mail Stop 3720
Washington, D.C. 20549

Re: Vyyo Inc.

Form 10-K for the fiscal year ended December 31, 2006

Filed April 2, 2007

File No. 000-30189

Dear Mr. Mew:

On July 16, 2007, Vyyo Inc. (the “Company”) requested that the deadline for responding to your letter dated June 18, 2007 containing comments to the Company’s Form 10-K for the fiscal year ended December 31, 2006 be extended from July 17, 2007 to July 31, 2007.

We appreciate your approval of our request. The Company is continuing to prepare its response to your letter. However, the Company needs additional time to complete its response; accordingly, the Company respectfully requests that the deadline for submission of a response be extended to August 7, 2007. The Company has asked for this extension given that its auditors are located in Israel, and it has taken longer than anticipated to coordinate review by the U.S. national office of PricewaterhouseCoopers. In addition, as disclosed in Current Reports on Form 8-K, a new Chief Financial Officer will join the Company as of August 1, 2007, and the Company has recently implemented a cost reduction program resulting in a reduction in its workforce of 16%.

We sincerely appreciate your consideration of our request. If you have any questions or if I can provide any other information at this time, please call me at 678.282.8011.

		Sincerely,

		/s/ Tashia L. Rivard

		Tashia L. Rivard
		General Counsel and
		Corporate Secretary

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