SEC Company Response from STAMPS.COM INC (CIK 0001082923) — Jan 7, 2020

STAMPS.COM INC (CIK 0001082923)
Date: Jan. 7, 2020 · CIK: 0001082923 · Accession: 0001140361-20-000370

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AI Filing Summary & Sentiment

Referenced dates: December 30, 2019

Date

January 6, 2020

Author

/s/ Jeff Carberry

Form

CORRESP

Company

STAMPS.COM INC (CIK 0001082923)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Washington, D.C. 20549 Attention: Theresa Brillant; and Doug Jones.

Dear Ms. Brillant and Mr. Jones:

Stamps.com Inc. (“Stamps.com”) is in receipt of the letter from the Staff of the Securities and Exchange Commission, dated December 30, 2019, regarding the limited review of the financial statements and related disclosures in Stamps.com’s annual report on Form 10-K for the fiscal year ended December 31, 2018, filed March 1, 2019.

As discussed in a telephone conversation earlier today between David M. Zlotchew, Senior Corporate Counsel, and Ms. Brillant, due to holiday schedules, Stamps.com respectfully requests an extension of time to respond to the letter through close of business, East Coast time, on January 29, 2020.

Kindly confirm if this request is acceptable. If you have any questions, please contact Amy Crowe, Senior Manager, Accounting, at 310-482-5871.

Sincerely,
/s/ Jeff Carberry

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CORRESP
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filename1.htm

      STAMPS.COM INC.

    January 6, 2020

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Trade & Services

    Washington, D.C. 20549

    Attention:  Theresa Brillant; and Doug Jones.

    Dear Ms. Brillant and Mr. Jones:

    Stamps.com Inc. (“Stamps.com”) is in receipt of the letter from the Staff of the Securities and Exchange Commission, dated December 30, 2019, regarding the limited review of the financial statements and related
      disclosures in Stamps.com’s annual report on Form 10-K for the fiscal year ended December 31, 2018, filed March 1, 2019.

    As discussed in a telephone conversation earlier today between David M. Zlotchew, Senior Corporate Counsel, and Ms. Brillant, due to holiday schedules, Stamps.com respectfully requests an extension of time to respond to
      the letter through close of business, East Coast time, on January 29, 2020.

    Kindly confirm if this request is acceptable.  If you have any questions, please contact Amy Crowe, Senior Manager, Accounting, at 310-482-5871.

            Sincerely,

            /s/ Jeff Carberry

            Jeff Carberry

            Chief Financial Officer

    1990 E. Grand Avenue, El Segundo, California 90245

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