Correspondence 0001104659-23-057657 from Ribbon Communications Inc. (RBBN) (CIK 0001708055) (RBBN)
Ribbon Communications Inc. (RBBN) (CIK 0001708055)
Date: May 9, 2023 · CIK: 0001708055 · Accession: 0001104659-23-057657
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File numbers found in text: 333-271117
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CORRESP
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RIBBON COMMUNICATIONS INC.
6500 Chase Oaks Boulevard, Suite 100
Plano, Texas 75023
May 9, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Ribbon Communications Inc.
Registration Statement on Form S-3
Filed April 4, 2023
File No. 333-271117
Ladies and Gentlemen:
Reference is made to that
certain letter, filed as correspondence via EDGAR on May 8, 2023, in which Ribbon Communications Inc. (the “Company”)
requested the acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-271117) of the Company
for May 10, 2023, at 5:00 p.m., Eastern Time, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities
Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at this time and the
Company hereby formally withdraws its request for acceleration of the effective date.
Please contact Betty Linkenauger
Segaar of Troutman Pepper Hamilton Sanders LLP at (804) 697-2328 if you have any questions concerning this matter. Thank you for your
continued attention to this matter.
Very truly yours,
RIBBON COMMUNICATIONS INC.
By: /s/ Patrick Macken
Name: Patrick
Macken
Title: Executive Vice President, Chief Legal Officer and Corporate Secretary
cc: David W. Ghegan, Esq., Troutman Pepper Hamilton Sanders
LLP
Betty Linkenauger Segaar, Esq.,
Troutman Pepper Hamilton Sanders LLP