United States securities and exchange commission logo April 5, 2023 Patrick Macken Chief Legal Officer Ribbon Communications Inc. 6500 Chase Oaks Boulevard, Suite 100 Plano, Texas 75023 Re: Ribbon Communications Inc. Registration Statement on Form S-3 Filed April 4, 2023 File No. 333-271117 Dear Patrick Macken: This is to advise you that we have not reviewed and will not review your registration statement. 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 Austin Pattan, Staff Attorney, at (202) 551-6756 or Larry Spirgel, Office Chief, at (202) 551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: David Ghegan