SEC Comment Letter for ZIFF DAVIS, INC. (ZD) (CIK 0001084048) (ZD) — Jan 6, 2012

ZIFF DAVIS, INC. (ZD) (CIK 0001084048)
Date: Jan. 6, 2012 · CIK: 0001084048 · Accession: 0000000000-12-000967

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Date

January 6, 2012

Author

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Form

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Company

ZIFF DAVIS, INC. (ZD) (CIK 0001084048)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 January 6, 2012 Via E-mail Mr. Nehemia Zucker Chief Executive Officer j2 Global Communications, Inc. 6922 Hollywood Boulevard, Suite 500 Los Angeles, CA 90028

Re: j2 Global Communications, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed February 28, 2011 Form 10-Q for the quarterly p eriod ended September 30, 2011 Filed November 8, 2011 File No. 0-25965

Dear Mr. Zucker: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.

S i n c e r e l y , /s/ Robert S. Littlepage for L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3720

       January 6, 2012
 Via E-mail

Mr. Nehemia Zucker Chief Executive Officer j2 Global Communications, Inc. 6922 Hollywood Boulevard, Suite 500 Los Angeles, CA 90028

Re: j2 Global Communications, Inc.
Form 10-K for the fiscal year ended December 31, 2010 Filed February 28, 2011  Form 10-Q for the quarterly p eriod ended September 30, 2011
Filed November 8, 2011 File No. 0-25965

Dear Mr. Zucker:
We have completed our review of your f ilings.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules require.

       S i n c e r e l y ,          /s/ Robert S. Littlepage  for         L a r r y  S p i r g e l         A s s i s t a n t  D i r e c t o r

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