InterMetro Communications, Inc.
2685 Park Center Drive, Building A
Simi Valley, California 93065
(805) 433-8000
January 5, 2010
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Mail Stop 3720
Division of Corporation Finance
Untied States Securities and Exchange Commission
Washington, D.C. 20549
RE: InterMetro Communications, Inc.
File No. 000-51384
Dear Mr. Spirgel:
InterMetro Communications, Inc. (“InterMetro”) is in receipt of your December 18, 2009 letter that requests the Company file an amendment to the InterMetro Form 10-Q filed on November 19, 2009. InterMetro hereby requests an extension of the time to file the 10-Q/A until January 19, 2010.
I have spoken to your staff regarding this matter and the extension date requested in this letter was discussed in that conversation. Please feel free to contact me at 805-433-8000 if I may be of further assistance.
Sincerely,
INTERMETRO COMMUNICATIONS, INC.
By: /s/ David Olert
Chief Financial Officer