CORRESP 1 filename1.htm Correspondence Filing

JONES DAY

120, RUE DU FAUBOURG ST HONORE

75008 PARIS, FRANCE

TEL.: +33(0)1 56 59 39 39

FAX:  +33(0)1 56 59 39 38

 

February 26, 2007

 

BY EDGAR AND FACSIMILE

Ms. Christine Adams

Division of Corporation Finance

SECURITIES AND EXCHANGE COMMISSION

Mail Stop 3720

100 F Street, N.E.

Washington, DC 20549

 

 

Re:

France Telecom

    

Form 20-F for the year ended December 31, 2005

    

File N° 1-14712

 

Dear Ms. Adams:

We refer to the above-referenced filing of France Telecom (the “Company”), to the Staff’s comment letter dated September 20, 2006, to our response letter dated October 20, 2006, and to the Staff’s follow-up comment letter dated February 15, 2007, as well as to the telephone and email messages we exchanged today. As mentioned, the Company requires more time to respond to your letter given the Company’s desire to review your letter and its response with its external auditors and other advisors. The Company proposes therefore to respond no later than March 20, 2007.

We appreciate your consideration in this matter. If you wish to discuss our proposed timing or any other matter, please do not hesitate to call me at +33.1.56.59.38.72.

 

 

 

Yours faithfully,

 

/s/ Linda Hesse

 

Linda A. Hesse

 

cc:

Mr. Larry Spirgel

    

Ms. Ivette Leon

    

Securities and Exchange Commission

 

    

Mr. Gervais Pellissier

    

Mr. Pierre Charreton

    

France Telecom