United States securities and exchange commission logo

                 September 21, 2022

       Bruce McClelland
       President and Chief Executive Officer
       Ribbon Communications Inc.
       6500 Chase Oaks Boulevard, Suite 100
       Plano, Texas 75023

                                                        Re: Ribbon
Communications Inc.
Statement on Form S-3
                                                            Filed September 14,
                                                            File No. 333-267415

       Dear Mr. McClelland:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Kathleen Krebs, Special Counsel, at 202-551-3350
or Joshua Shainess,
       Legal Branch Chief, at 202-551-7951 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Betty Linkenauger
Segaar, Esq.