December
20, 2006
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporate Finance
Mail
Room
4561
100
F
Street, N.E.
Washington,
D.C. 20549
Attention:
Megan Akst
| RE: |
Item
4.02 Form 8-K
Filed
on December 11, 2006
File
No. 0-29230
|
Ladies
and Gentlemen:
Take-Two
Interactive Software, Inc. (the “Company”) is in receipt of the Staff’s comment
letter dated December 12, 2006. Pursuant to your request, the Company hereby
informs you that it currently intends to respond to the comment letter on or
about January 20, 2007.
| Very truly yours, | ||
| |
|
|
| /s/ Karl H. Winters | ||
|
Karl H. Winters |
||
|
Chief
Financial Officer
|
||
| Take-Two Interactive Software, Inc. | ||