CORRESP 1 filename1.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing



  October 6, 2006


Melissa Hauber
Senior Staff Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: Telecom Italia S.p.A.
  Form 20-F for Fiscal Year ended December 31, 2005
  Filed May 19, 2006
  File No. 1-13882

Dear Ms. Hauber:

     Thank you very much for your letter dated September 26, 2006, setting forth comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC” or “Commission”) on the annual report on Form 20-F for the year ended December 31, 2005 (the “2005 Form 20-F”) of Telecom Italia S.p.A. (“Telecom Italia ”, also referred to in this letter as “ we”).

     We hereby confirm that we will submit our responses to the Staff’s comments on the 2005 Form 20-F on or before October 20, 2006.

     We would like to express our appreciation for your cooperation. Please do not hesitate to contact our counsel, Jeffrey M. Oakes, at 011-44-20-7418-1386 (fax: 011-44-20-7710-4886) or the undersigned to discuss any questions or comments.

  Very truly yours,
   /s/ Enrico Parazzini
  Enrico Parazzini
  Chief Financial Officer


cc: Jeffrey M. Oakes
  Davis Polk & Wardwell