Wilmington Trust Company
Rodney Square North
1100 North Market Street
Wilmington, DE 19890-0001

VIA EDGAR

September 14, 2007

Christian N. Windsor
Special Counsel
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:  Wilmington Trust Corporation
Definitive 14A
Filed March 8, 2007
File No. 01-14659

Dear Mr. Windsor:

In accordance with our telephone conversation on Wednesday, this is to notify to you that our response to the comment letter on executive compensation disclosure which we received from the Securities and Exchange Commission on August 21, 2007 will not be finalized by September 21, 2007. We will provide you with our response to that comment letter on or prior to October 12, 2007.

Please feel free to call me if you have any questions.

Very truly yours,

/s/ Gerard A. Chamberlain

Gerard A. Chamberlain
Vice President and Counsel
Wilmington Trust Company
(302) 651-1268 Phone
(302) 651-8010 Fax
gchamberlain@wilmingtontrust.com