-----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, TdyaVFlE1HJoCqhp3oIEHySIY3lDBxrkM4njUrWVUqPuSicVFbH3rNIkbCRp7zq5 4W8Thff+x+3YHdjgUVWkCQ== 0001193125-07-202735.txt : 20080328 0001193125-07-202735.hdr.sgml : 20080328 20070918111317 ACCESSION NUMBER: 0001193125-07-202735 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VALASSIS COMMUNICATIONS INC CENTRAL INDEX KEY: 0000883293 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ADVERTISING [7310] IRS NUMBER: 382760940 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19975 VICTOR PARKWAY CITY: LIVONIA STATE: MI ZIP: 48152 BUSINESS PHONE: 3135913000 MAIL ADDRESS: STREET 1: 19975 VICTOR PARKWAY CITY: LIVONIA STATE: MI ZIP: 48152 CORRESP 1 filename1.htm Correspondence Letter

VALASSIS COMMUNICATIONS, INC.

19975 Victor Parkway

Livonia, Michigan 48152

(734) 591-3000

September 18, 2007

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:    Valassis Communications, Inc.
   Definitive Schedule 14A Filed April 9, 2007
   File No. 1-10991                                             

Ladies and Gentlemen:

Valassis Communications, Inc. (the “Company”) has received the comments set forth in the letter (the “Comment Letter”) of the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), dated August 21, 2007, relating to the Definitive Schedule 14A filed by the Company with the Commission on April 9, 2007.

The Company is working expeditiously to respond to the Comment Letter and has commenced work on a letter responding to the Staff’s comments in consultation with the Company’s outside counsel and the Compensation/Stock Option Committee of the Company’s Board of Directors. However, as our counsel indicated last week in a voice-mail message for Cheryl Grant, who the Company understands is no longer with the Staff, in order to address fully certain of the Staff’s comments, the Company believes that it will require additional time to consider and respond to the Staff’s questions.

Accordingly, the Company respectfully requests an extension of time to respond to the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter on or about October 19, 2007.

If you have any questions, please feel free to contact me at (734) 591-7386 or Amy Leder, the Company’s outside counsel, at (212) 547-5514.

Thank you for your consideration of this request.

 

Sincerely,

/s/ Barry P. Hoffman

Barry P. Hoffman
Executive Vice President and General Counsel

 

cc:    Amy S. Leder, Esq.
           McDermott Will & Emery LLP
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