July 22, 2009
Ms. Jessica Plowgian, Staff Attorney
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | KVH Industries, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 13, 2009
And Documents Incorporated by Reference
Form 10-Q for the Quarterly Period Ended March 31, 2009
Filed May 6, 2009
File No. 000-28082
Dear Ms. Plowgian,
Per our discussion earlier today, this letter is to confirm that you have approved the request of KVH Industries, Inc. to extend the due date until August 7, 2009, for our response to your comment letter dated July 17, 2009, File No. 000-28082.
Thank you very much for providing us this extension of time.
Sincerely, |
/s/ Patrick J. Spratt |
Patrick J. Spratt |
Chief Financial Officer |
KVH Industries, Inc. |