MODUSLINK GLOBAL SOLUTIONS, INC.
1100 Winter Street, Suite 4600
Waltham, Massachusetts 02451
April 17, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | ModusLink Global Solutions, Inc. |
Form 10-K for Fiscal Year Ended July 31, 2008
Filed October 14, 2008
Form 10-Q for the Quarters Ended October 31, 2008 and January 31, 2009
Filed December 10, 2008 and March 12, 2009
Definitive Proxy Statement on Schedule 14A
Filed November 6, 2008
File No. 000-23262
Ladies and Gentlemen:
ModusLink Global Solutions, Inc. (the Registrant) is in receipt of the review letter from the Securities and Exchange Commission (the Commission) to Joseph C. Lawler dated April 14, 2009 relating to the above referenced filings. The Registrant hereby respectfully requests that the date for the Registrants response to the comments contained in the letter be extended from April 28, 2009 to May 15, 2009.
Very truly yours,
/s/ Steven G. Crane
Steven G. Crane
Chief Financial Officer
cc: Scott M. Anderegg, Esq.