0001193125-17-287398.txt : 20171130 0001193125-17-287398.hdr.sgml : 20171130 20170918164856 ACCESSION NUMBER: 0001193125-17-287398 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20170918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADTRAN INC CENTRAL INDEX KEY: 0000926282 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 630918200 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 901 EXPLORER BLVD CITY: HUNTSVILLE STATE: AL ZIP: 35806 BUSINESS PHONE: 2569638220 MAIL ADDRESS: STREET 1: 901 EXPLORER BLVD CITY: HUNTSVILLE STATE: AL ZIP: 35806 CORRESP 1 filename1.htm CORRESP

LOGO

 

Thomas R. Wardell

Senior Counsel

 

thomas.wardell@dentons.com

D    +1 404 527 4990

    

Dentons US LLP

303 Peachtree Street, NE

Suite 5300

Atlanta, GA 30308-3265

United States

    

 

LOGO

 

 

Salans FMC SNR Denton McKenna Long

dentons.com

                     September 18, 2017

VIA EDGAR

Robert Shapiro

Senior Staff Accountant

Securities and Exchange Commission

Washington, DC 20549

 

  Re: ADTRAN, Inc.

Form 10-K for Fiscal Year Ended December 31, 2016

Filed February 24, 2017

Form 10-Q for Fiscal Quarter Ended June 30, 2017

Filed August 4, 2017

File No. 000-24612

Dear Mr. Shapiro:

In reference to our telephone conversation today, this letter will confirm the extension of ten business days, through the close of business on October 11, 2017 (due to the federal holiday on October 9) for filing our responses to the SEC comment letter dated September 12, 2017.

If you have any questions, please call me at the above number. Thank you very much.

 

Sincerely,

/s/ Thomas R. Wardell

Thomas R. Wardell
Senior Counsel

TW: Iar

GRAPHIC 2 g455610gra.jpg GRAPHIC begin 644 g455610gra.jpg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g455610img001.jpg GRAPHIC begin 644 g455610img001.jpg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end