CORRESP 1 filename1.htm Correspondence Letter

Freshfields Bruckhaus Deringer

2 rue Paul Cézanne

75008 Paris, France

T: +33

F: +

September 29, 2006


Mr. Al Rodriguez

Division of Corporation Finance

Securities and Exchange Commission

Mail Stop 3720

100 F Street, NE

Washington, DC 20549


Re: France Telecom
  Form 20-F for the year ended December 31, 2005
  File N° 1-14712

Dear Mr. Rodriguez:

We refer to your letter dated September 20, 2006 regarding the above-referenced filing of France Telecom (the “Company”) and my telephone conversation with you yesterday, September 28th. As we discussed, 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 advisers. The Company proposes therefore to respond no later than October 20, 2006.

We appreciate your consideration in this matter. If you wish to discuss our proposed timing or any other matter, please call the undersigned at +

Yours faithfully,


/s/ Linda A. Hesse

Linda A. Hesse


Cc: Mr. Larry Spirgel
  Ms. Ivette Leon
  Securities and Exchange Commission


  Mr. Gervais Pellissier
  Mr. Pierre Charreton
  France Telecom