Acceleration Request

-----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, GgvOBOvecGIIGLaPwO2kOdQROUUt7bFhT5Jder3vueJoqrqrk+AXCrzEVIpafRvT cYktU0VzmHy3N69BEZfSsQ== 0001193125-07-234624.txt : 20071226 0001193125-07-234624.hdr.sgml : 20071225 20071105105825 ACCESSION NUMBER: 0001193125-07-234624 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NEWS CORP CENTRAL INDEX KEY: 0001308161 STANDARD INDUSTRIAL CLASSIFICATION: NEWSPAPERS: PUBLISHING OR PUBLISHING & PRINTING [2711] IRS NUMBER: 260075658 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1211 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 212-852-7000 MAIL ADDRESS: STREET 1: 1211 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: NEWS CORPORATION, INC. DATE OF NAME CHANGE: 20041108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruby Newco LLC CENTRAL INDEX KEY: 0001411537 STANDARD INDUSTRIAL CLASSIFICATION: NEWSPAPERS: PUBLISHING OR PUBLISHING & PRINTING [2711] IRS NUMBER: 260622811 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O 1211 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 212-852-7000 MAIL ADDRESS: STREET 1: C/O 1211 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 CORRESP 1 filename1.htm Acceleration Request

November 5, 2007

VIA FACSIMILE

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Ruby Newco LLC and News Corporation

Amendment No. 2 to Registration Statement on Form S-4

SEC File No. 333-145925

Dear Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, a request is made hereby on behalf of Ruby Newco LLC and News Corporation that acceleration of the effectiveness of the above-captioned Registration Statement be granted at 9:00 a.m. Eastern Time on November 7, 2007, or as soon thereafter as practicable.

In addition, Ruby Newco LLC and News Corporation acknowledge that:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, relieves neither Ruby Newco LLC nor News Corporation from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

neither Ruby Newco LLC nor News Corporation may assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[SIGNATURE PAGE FOLLOWS]

Very truly yours,


Ruby Newco LLC

By:		/s/ Lawrence A. Jacobs
		Lawrence A. Jacobs
		Senior Executive Vice President and General Counsel

News Corporation

By:		/s/ Lawrence A. Jacobs
		Lawrence A. Jacobs
		Senior Executive Vice President and Group
		General Counsel

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