January 6, 2010
CORRESPONDENCE FILED VIA EDGAR
AND OVERNIGHT DELIVERY
Ms. Lilyanna L. Peyser
Attorney Advisor
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Office Depot, Inc. |
| Annual Report on Form 10-K for the Fiscal Year Ended December 27, 2008 |
| Filed February 24, 2009 |
| Quarterly Report on Form 10-Q for the Fiscal Period Ended March 28, 2009 |
| Filed April 28, 2009 |
| Quarterly Report on Form 10-Q for the Fiscal Period Ended June 27, 2009 |
| Filed July 28, 2009 |
| Quarterly Report on Form 10-Q for the Fiscal Period Ended September 26, 2009 |
| Filed October 29, 2009 |
| Definitive Proxy Statement on Schedule 14A |
| Filed March 11, 2009 |
| File No. 001-10948 |
Dear Ms. Peyser:
Pursuant to our telephone conversation on January 5, 2010, we are submitting this letter on behalf of Office Depot, Inc. (the “Company”) to inform the Staff that the Company will respond to the Staff’s letter of comment dated December 23, 2009 on January 22, 2010.
Should you have questions, please do not hesitate to contact the undersigned at (212) 918-8270.
| Sincerely, |
| /s/ Amy Bowerman Freed |
| Amy Bowerman Freed |
| Hogan & Hartson LLP |
| cc: | Mr. H. Christopher Owings |
| Ms. Donna DiSilvio |
| Mr. Scott Stringer |