SecProbe.io

CORRESP
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PROTECTION ONE, INC.

PROTECTION ONE ALARM MONITORING, INC.

May
6, 2005

VIA EDGAR
AND FACSIMILE

Mr. Larry Spirgel

Assistant Director

United States Securities and Exchange
Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:                               SEC Comment
Letter Dated April 29, 2005 Regarding Protection One, Inc. and Protection One
Alarm Monitoring, Inc. (collectively, the “Company”); Form 10-K and Form 10-K/A
for the Fiscal Year Ended December 31, 2004 (SEC File Nos. 1-12181-01 and 1-12181)

Dear
Mr. Spirgel:

                The
purpose of this letter is to confirm a telephone conversation that I had with
Kathryn T. Jacobson, Staff Accountant, on May 6, 2005 during which I requested
an extension of the time period to respond to the above-referenced SEC comment
letter.  I indicated to Ms. Jacobson that
we would like to have 30 days to respond (extended from 10 business days) in
order to give us sufficient time to research and respond thoroughly to the
SEC’s comments during a time period in which we are also preparing the
Company’s Form 10-Q for the quarterly period ended March 31, 2005.  I also noted that we are already working with
the SEC on aspects of our application of SAB Topic 5:J, the resolution of which
will be included in the Company’s response to Comment No. 5 of the
above-referenced SEC comment letter.

                Ms.
Jacobson granted my request for an extension to May 27, 2005 and requested that
I confirm such extension to you in writing.

  Sincerely,

  /s/ Darius G. Nevin

  Darius G. Nevin

  Executive Vice President
  and Chief Financial Officer

cc:           Kathryn
T. Jacobson, Staff Accountant

                Richard
Ginsburg, President and Chief Executive Officer

                Eric
A. Devin, Vice President, Treasurer and Controller