919 Third Avenue
New York, NY 10022
Tel 212 909 6000
Fax 212 909 6836
www.debevoise.com
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919 Third Avenue New York, NY 10022 Tel 212 909 6000 Fax 212 909 6836 www.debevoise.com | |||
May 9, 2014
Larry Spirgel
Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
| Re: | Syniverse Holdings, Inc. |
| Form 10-K for Fiscal Year Ended December 31, 2013 |
| Filed March 25, 2014 |
| File No. 001-32432 |
Dear Mr. Spirgel:
This letter is in response to your letter, dated May 1, 2014, providing comments with respect to the annual report on Form 10-K of Syniverse Holdings, Inc. (the “Company”) for the year ended December 31, 2013, filed on March 25, 2014. The Company confirms receipt of your letter and respectfully informs you that the Company will respond to your comments within 30 business days.
If you have any questions regarding this letter, please do not hesitate to call me at (212) 909-7334 or Morgan Hayes at (212) 909-6983.
| Regards, |
| /s/ Matthew E. Kaplan |
| Matthew E. Kaplan |
| cc: | David W. Hitchcock |
| Laura E. Binion |