SecProbe.io

June 5 , 2015

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

Re: j2 Global, Inc.
 Form 10 -K for Fiscal Year Ended December 31, 2014
Filed March 2, 2015
File No. 000 -25965

Dear Mr. Zucker :

We have reviewed your filing an d have the following comments.  Please comply with the
following comments in future filings.  Confirm in writing that you will do so and explain to us
how you intend to comply.   In some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you  do not believe our
comments apply to your facts and circumstances , please tell us why in your response.

After reviewing your response to these  comments, we may have  additional comments.

Business

Business Cloud Services, page 3

1. Please revise your discussion of your business cloud services to specify which products
are delivered as software as a service or infrastructure as a service.  Your discussion
should also address the d ifferent cost structures for these product categories.  For
example, please discuss the capital expenditures you may incur acquiring additional
server capacity for products delivered as infrastructure as a service, such as data storage.

2. We note that you  generate substantially all of your revenue from this segment from
subscription revenues and variable usage revenue.  Please identify the products that are
sold pursuant to each revenue model.  For example, please specify whether your online
fax services g enerate revenue from subscriptions or usage.

Nehemia Zucker
j2 Global, Inc.
June 5 , 2015
Page 2

 Digital Media

Display and Video Advertising, page 6

3. Expand your discussion of your display and video advertising network operations.  This
discussion should address your relationships with your advertising  customers and the
third -party sites where you sell advertising.  Please include a brief discussion of your
technology and explain how you use information obtained from your users to sell
targeted advertising on your owned -and-operated properties and third -party sites.

Financial Statements

Revenue Recognition

Digital Media , page 57

4. We note that your Digital Media segment derives revenues primarily from advertising
campaigns that target your proprietary websites as well as those websites operated by
third parties who are part of your Digital Media advertising network.  Please tell us more
about your advertising network.  For each service offering please describe in detail the
following:
 the nature of the services provided (e.g. ad space, design advert ising campaigns or
other),
 the nature of each service customer base indicating to what extent its revenues are
earned by way of ad exchanges, ad networks, directly from advertising customers
and from your proprietary websites,
 the extent to which such rev enues are derived from ads published on the internet
and on mobile devices, and
 the pertinent terms of your contractual arrangements for each such revenue
source.
Explain for us how you account for each revenue source and your consideration of ASC
605-45-45.  Indicate whether you recognize such revenues on a gross or net basis.

5. Please also explain your lead -generation campaign business for us.  Tell us what qualified
leads are and how much revenue they generate for your segment.  Describe the services
performed, the cost you incur to generate these revenues and how they are accounted for
(i.e. gross vs. net) and why.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes  the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Nehemia Zucker
j2 Global, Inc.
June 5 , 2015
Page 3

  In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person u nder the federal securities laws of the United States.

You may contact Joseph M. Kempf, Senior Staff Accountant,  at (202) 551 -3352 or Ivette
Leon, Assistant Chief Accountant,  at (202) 551 -3351 if you have questions regarding comments
on the financial stat ements and re lated matters.  Please contact William Mastrianna, Attorney -
Advisor, at (202) 551 -3778, Brandon Hill, Attorney -Advisor, at (202) 551 -3265, or me at (202)
551-3810  with any other questions.

Sincerely,

 /s/ Kathleen Krebs, for

 Larry Spirgel
Assistant Director

cc: Patrick S. Brown, Esq.
 Sullivan & Cromwell LLP