July 8, 2013
BY EDGAR
Larry Spirgel, Assistant Director
Kathleen Krebs, Special Counsel
Brandon Hill, Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Avaya Inc. | |
Form 10-K for the Year Ended September 30, 2012 | ||
Filed December 12, 2012 | ||
File No. 001-15951 |
Ladies and Gentlemen:
Avaya Inc. (the “Company”) confirms that it has received a Comment Letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission, dated June 27, 2013, regarding the above-referenced filing. The Comment Letter requests that the Company respond within ten business days or advise the Staff when the Company will respond. The Company is working with management and internal and external legal counsel to address the points in the Comment Letter but requires additional time to complete its responses. The Company hereby advises the Staff that it will respond to the Comment Letter on or before July 26, 2013. The Company appreciates the Staff’s willingness to allow for the additional time.
Please do not hesitate to contact me at (908) 953-6000 or Julie H. Jones of Ropes & Gray LLP at (617) 951-7294 if you have any questions regarding this letter.
Sincerely,
/s/ Pamela F. Craven
Pamela F. Craven
Chief Administrative Officer
cc: Julie H. Jones, Ropes & Gray LLP