CORRESP 1 filename1.htm France Telecom Form 6-k

JONES DAY

PARTNERSHIP CONSTITUEE SELON LE DROIT DE L’OHIO, USA

AVOCATS AU BARREAU DE PARIS

2, RUE SAINT-FLORENTIN · 75001 PARIS

TELEPHONE: (0)1.56.59.39.39 · FACSIMILE: (0)1.56.59.39.38 · TOQUE J 001

WWW.JONESDAY.COM


Linda A. Hesse

Partner

[email protected]

Direct Number: +33 (0) 1 56 59 38 72

 


September 13, 2010


Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

Washington, DC 20549

United States



Re: France Telecom

Form 20-F for fiscal year ended December 31, 2009

Filed April 5, 2010

File No. 1-14712



Dear Mr. Spirgel:

As discussed today with Michael Henderson of your office, we would like to inform you that we became aware today (September 13) of your letter containing comments with respect to the above-mentioned document.  We therefore would like to confirm, as agreed with Mr. Henderson, that France Telecom intends to reply by September 24, 2010.

Please do not hesitate to contact me by phone (telephone number: +33-1-56-59-38-72) or email ([email protected]) if you have any questions.

Your faithfully,

/s/  Linda A. Hesse


cc:

Michael Henderson, Staff Accountant, Securities and Exchange Commission

Terry French, Accountant Branch Chief, Securities and Exchange Commission


Nicolas Guérin, France Telecom


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