[AT&T Inc. letterhead]

        Paula Anderson

        General Attorney

        AT&T Inc.

        208 S. Akard St.

        Room 3022

        Dallas, TX 75202

        214-757-3343

May 28, 2009

Ms. Sharon Virga

Senior Staff Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C.  20549

Re:  Staff Comment Letter dated May 18, 2009

Dear Ms. Virga:

As we discussed this afternoon, this will confirm that we will file our response to the above-referenced letter on or before Friday June 12, 2009.  Thank you for granting our request.

Sincerely,

        /s/ Paula M. Anderson

Paula M. Anderson