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SEC Company Response from SHENANDOAH TELECOMMUNICATIONS (SHEN) — Jan 10, 2017

SHENANDOAH TELECOMMUNICATIONS CO/VA/ (SHEN) (CIK 0000354963)
Date: Jan. 10, 2017 · CIK: 0000354963 · Accession: 0001140361-17-001323

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File numbers found in text: 000-09881

Referenced dates: December 29, 2016

Date
January 10, 2017
Author
Shenandoah Telecommunications Company
Form
CORRESP
Company
SHENANDOAH TELECOMMUNICATIONS CO/VA/ (SHEN) (CIK 0000354963)

Letter

Division of Corporation Finance Filed February 26, 2016 Form 10-Q for Fiscal Quarter Ended September 30, 2016 Filed November 7, 2016 File No. 000-09881

RE:

Dear Mr. French:

Shenandoah Telecommunications Company (the “Company”) acknowledges receipt of the comment letter (the “Comment Letter”) of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”), dated December 29, 2016, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2015 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2016.

The Comment Letter requires that the Company either respond to the comment in the Comment Letter within 10 business days or inform the Staff when the Company will respond. This letter is to confirm a verbal request for an extension by the Company was granted by Ms. Jamie Kessel, Staff Accountant of the Staff, in a phone conversation on January 9, 2017. The Company intends to respond to the Staff on or before January 31, 2017. The Company greatly appreciates the Staff’s accommodation in this matter.

Please contact me at (540) 984-5040 if you have any questions regarding this letter.

Respectfully submitted,
Shenandoah Telecommunications Company

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CORRESP
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filename1.htm

January 10, 2017

BY EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Mr. Terry French, Accounting Branch Chief

RE:

Shenandoah Telecommunications Company

Form 10-K for Fiscal Year Ended December 31, 2015

Filed February 26, 2016

Form 10-Q for Fiscal Quarter Ended September 30, 2016

Filed November 7, 2016

File No. 000-09881

Dear Mr. French:

Shenandoah Telecommunications Company (the “Company”) acknowledges receipt of the comment letter (the “Comment Letter”) of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”), dated December 29, 2016, regarding the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2015 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2016.

The Comment Letter requires that the Company either respond to the comment in the Comment Letter within 10 business days or inform the Staff when the Company will respond.  This letter is to confirm a verbal request for an extension by the Company was granted by Ms. Jamie Kessel, Staff Accountant of the Staff, in a phone conversation on January 9, 2017.  The Company intends to respond to the Staff on or before January 31, 2017.  The Company greatly appreciates the Staff’s accommodation in this matter.

Please contact me at (540) 984-5040 if you have any questions regarding this letter.

Respectfully submitted,

Shenandoah Telecommunications Company

/s/ Raymond B. Ostroski

By:

Raymond B. Ostroski

Title:

Vice President – Legal and General Counsel

cc:

Carlos Pacho, Senior Assistant Chief Accountant

Jamie Kessel, Staff Accountant

Christopher French, Chief Executive Officer, Shenandoah Telecommunications Company

Adele Skolits, Chief Financial Officer, Shenandoah Telecommunications Company

500 SHENTEL WAY • P.O. BOX 459 • EDINBURG, VIRGINIA 22824-0459