CORRESP 1 filename1.htm CORRESP

 

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December 18, 2014

VIA EDGAR

Larry Spirgel, Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Re: Iridium Communications Inc.
   Form 10-K for the fiscal year ended December 31, 2013
   Filed March 4, 2014
   Form 10-Q for Fiscal Quarter Ended
   September 30, 2014
   Filed October 30, 2014
   File No. 001-33963

Dear Mr. Spirgel:

Iridium Communications Inc. (the “Company”) hereby acknowledges that it has received the comments from the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) by letter dated December 11, 2014 with respect to the above-referenced filings (the “Comments”). Due to currently contemplated travel and vacation schedules of Company personnel, the Company does not believe it will be able to respond within 10 business days of the date of the Comments. Per a telephone discussion between Robert Shapiro, Staff Accountant, and Kathy Morgan, Vice President, Corporate Law of Iridium Satellite LLC, on December 17, 2014, the Company intends to respond to the Comments by January 12, 2014.

Pursuant to the Staff’s letter, the Company further acknowledges that:

 

    the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

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    Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

    the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

Very truly yours,
IRIDIUM COMMUNICATIONS INC.
By:  

/s/ Thomas J. Fitzpatrick

  Thomas J. Fitzpatrick
  Chief Financial Officer and
  Chief Administrative Officer

 

cc: Brian F. Leaf, Esq., Cooley LLP

 

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