-----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, DtM0hWwhLhjhTau6g3HiwrSAOKzTbavh5wai0nsfdqKS5d2EfzNH3+Hb2ts+Y3IO xFcoxSHqcwKi9VFi6Z6bBg== 0001144204-08-052757.txt : 20081204 0001144204-08-052757.hdr.sgml : 20081204 20080915123459 ACCESSION NUMBER: 0001144204-08-052757 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARBINET THEXCHANGE INC CENTRAL INDEX KEY: 0001136655 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 133930916 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 120 ALBANY STREET, TOWER II STREET 2: SUITE 450 CITY: NEW BRUNSWICK STATE: NJ ZIP: 08901 BUSINESS PHONE: 7325099100 MAIL ADDRESS: STREET 1: 120 ALBANY STREET, TOWER II STREET 2: SUITE 450 CITY: NEW BRUNSWICK STATE: NJ ZIP: 08901 CORRESP 1 filename1.htm
 
Suzanne Murray
617.570.150
smurray@
goodwinprocter.com
Goodwin Procter LLP
Counsellors at Law
Exchange Place
Boston, MA 02109
T: 617.570.1000
F: 617.523.1231


September 15, 2008


Via EDGAR

Ms. Kathleen Collins
Accounting Branch Chief, Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20249

 
Re:
Arbinet-thexchange, Inc.
Form 10-K for the Year Ended December 31, 2007
Filed on March 17, 2008
File No. 000-51063
 
Dear Ms. Collins:

This letter is submitted on behalf of Arbinet-thexchange, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) as set forth in your comment letter to the Company dated September 8, 2008 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the year ended December 31, 2007, File Number 000-51063, which was filed with the Commission on March 17, 2008. The Company hereby confirms that it will submit its responses to the comments made in the Comment Letter by no later than October 6, 2008.

If you have any inquiries, please contact the undersigned at (617) 570-1505.

Very truly yours,
 
/s/ Suzanne Murray 
Suzanne Murray


cc:
Shawn F. O’Donnell
John B. Wynne, Jr.
W. Terrell Wingfield, Esq.
Arbinet-thexchange, Inc.
 
 
 
 
 
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