United States securities and exchange commission logo
January 11, 2022
Bruce McClelland
President and Chief Executive Officer
Ribbon Communications Inc.
6500 Chase Oaks Boulevard
Suite 100
Plano, Texas 75023
Re: Ribbon
Communications Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2020
Filed February 26,
2021
File No. 001-38267
Dear Mr. McClelland:
We have completed our review of your filing. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology