Kenneth J. Gordon	Goodwin Procter LLP
617.570.1327	Counsellors at Law
kgordon@goodwinprocter.com	Exchange Place
	Boston, MA 02109
	T: 617.570.1000
	F: 617.523.1231

December 13, 2005

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-3561

Attention: Karen J. Garnett

Re: Lionbridge Technologies, Inc.
Amendment No. 2 to Registration Statement on Form S-3
File No. 333-129933                                                                  

Ladies and Gentlemen:

     Submitted herewith for filing on behalf of Lionbridge Technologies, Inc. (the “Company”) is Amendment Number 2 to the Company’s Registration Statement on Form S-3 (File No. 333-129933) (as amended, the “Registration Statement”). The filing fee of $8,550.10 for the Registration Statement was sent by wire transfer to the Securities and Exchange Commission on November 23, 2005. Please contact the me at (617) 570-1327 with any questions or comments you may have regarding this filing.

Sincerely,
 

/s/ Kenneth J. Gordon  

Kenneth J. Gordon 

cc: Charito A. Mittelman, Esq.
Mr. Rory Cowan
Mr. Stephen J. Lifshatz
Margaret A. Shukur, Esq.
Robert Risoleo, Esq.
Arthur R. McGivern, Esq.