L-3 Communications Corporation
600 Third Avenue, 34th Floor
New York, NY 10016
212-805-5261 Fax 212-805-5264
Ralph G. D’Ambrosio
Senior Vice President
and Chief Financial Officer
October 7, 2014
VIA EDGAR
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | L-3 Communications Holdings, Inc. |
| L-3 Communications Corporation |
| Form 10-K for the Year Ended December 31, 2013 |
| Filed February 25, 2014 |
| Form 8-K filed July 31, 2014 |
| Response dated September 10, 2014 |
| File No. 001-14141 |
| File No. 333-46983 |
Dear Mr. Spirgel:
We are writing to respond to the comment letter of the staff of the Securities and Exchange Commission, dated September 25, 2014, relating to the above-referenced documents. In that letter, you asked that we respond to the comments within 10 business days or advise the staff when we will respond. As discussed, we respectfully advise the staff that we do not expect to be in a position to respond within the 10 business day period, as we continue to work on our response and anticipate that we will require additional time in order to respond fully to your letter. We currently expect to respond no later than October 23, 2014. In the meantime, please do not hesitate to contact me. I can be reached at (212) 805-5261.
| Sincerely, |
| /s/ Ralph G. D’Ambrosio |
| Ralph G. D’Ambrosio |
| Senior Vice President and Chief Financial Officer |