-- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

CORRESP 1 filename1.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

October 6, 2006

Melissa Hauber

Senior Staff Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	Telecom Italia S.p.A.
	Form 20-F for Fiscal Year ended December 31, 2005
	Filed May 19, 2006
	File No. 1-13882

Dear Ms. Hauber:

Thank you very much for your letter dated September 26, 2006, setting forth comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC” or “Commission”) on the annual report on Form 20-F for the year ended December 31, 2005 (the “2005 Form 20-F”) of Telecom Italia S.p.A. (“Telecom Italia ”, also referred to in this letter as “ we”).

We hereby confirm that we will submit our responses to the Staff’s comments on the 2005 Form 20-F on or before October 20, 2006.

We would like to express our appreciation for your cooperation. Please do not hesitate to contact our counsel, Jeffrey M. Oakes, at 011-44-20-7418-1386 (fax: 011-44-20-7710-4886) or the undersigned to discuss any questions or comments.

	Very truly yours,


	/s/ Enrico Parazzini

	Enrico Parazzini
	Chief Financial Officer

cc:	Jeffrey M. Oakes
	Davis Polk & Wardwell