SecProbe.io

CORRESP
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filename1.htm

[ESCHELON TELECOM, INC. LETTERHEAD]

August 2, 2005

VIA EDGAR AND FACSIMILE

Securities
and Exchange Commission

Division
of Corporate Finance

100
F. Street, N.E.

Washington,
D.C.  20549

Attn:  Daniel Zimmerman

  Re:

  Eschelon
  Telecom, Inc.

  Registration Statement on
  Form S-1

  File No. 333-124703

Ladies
and Gentlemen:

In accordance with Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Securities Act”),
request is hereby made on behalf of Eschelon Telecom, Inc. (the “Company”)
that acceleration of the effective date of the above-captioned Registration
Statement be granted by the Securities and Exchange Commission (the “Commission”)
in order that the Registration Statement shall become effective at 4:00 p.m.
on Wednesday, August 3, 2005, or as soon thereafter as practicable.

The Company acknowledges that (i) should the
Commission or the staff of the Commission, acting pursuant to delegated
authority, declare the filing effective, such declaration does not foreclose
the Commission from taking any action with respect to the filing; (ii) the
action of the Commission or the staff of the Commission, acting pursuant to
delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and (iii) the Company may not assert the
declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.

The Company hereby confirms to you that it is aware
of its obligations under the Securities Act and the Securities Exchange Act of
1934, as amended, with respect to the public offering of securities specified
in the Registration Statement.

  Sincerely,

  ESCHELON TELECOM, INC.

  By:

  /s/ J. Jeffrey Oxley

  Name: J. Jeffery Oxley

  Title: Secretary and Executive Vice

  President, Law and Policy