650 Page Mill Road
Palo Alto, CA 94304-1050
August 26, 2011
VIA EDGAR AND OVERNIGHT DELIVERY
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
|Attention:||Kathleen Collins, Accounting Branch Chief|
|Maryse Mills-Apenteng, Special Counsel|
|Ryan Houseal, Staff Attorney|
|Melissa Kindelan, Staff Accountant|
|Melissa Feider, Staff Accountant|
|Re:||Limelight Networks, Inc.|
|Form 10-K for Fiscal Year Ended December 31, 2010|
|Filed March 11, 2011|
|File No. 001-33508|
Ladies and Gentlemen:
On behalf of Limelight Networks, Inc. (the Company), I refer to the letter from the staff of the Securities and Exchange Commission (the Staff) dated August 12, 2011 relating to the above-referenced annual report on Form 10-K (the Letter). The purpose of this letter is to inform you in writing that the Company is reviewing the Staffs comments and is in the process of preparing a response to the Letter. The Company intends to submit a response to the Letter on or before September 2, 2011.
Please direct any questions or comments regarding this letter to the undersigned at (650) 354-4152 or via facsimile at (650) 493-6811.
|Very truly yours,|
|WILSON SONSINI GOODRICH & ROSATI|
|/s/ Jonna Anderson|
|cc:||Douglas S. Lindroth, Senior Vice President, Chief Financial Officer and Treasurer|
Philip C. Maynard, Senior Vice President, Chief Legal Officer and Secretary
Limelight Networks, Inc.
Wilson Sonsini Goodrich & Rosati, Professional Corporation
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