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SEC Comment Letter for PLDT Inc. (PHI, PHTCF) (CIK 0000078150) (PHI) — Aug 30, 2012

PLDT Inc. (PHI, PHTCF) (CIK 0000078150)
Date: Aug. 30, 2012 · CIK: 0000078150 · Accession: 0000000000-12-047291

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2011
Author
/s/ Terry French for
Form
UPLOAD
Company
PLDT Inc. (PHI, PHTCF) (CIK 0000078150)

Letter

August 30 , 2012 Via E -mail Ms. Ma . Lourdes C. Rausa -Chan Senior Vice President, Corporate Affairs and Legal Services Head and Corporate Secretary Philippine Long Distance Telephone Company Ramon Cojuangco Building Makati Avenue Makati City, Philippines

Re: Philippine Long Distance Telephone Company Form 20-F for the Fiscal Year Ended December 31, 2011 Filed March 28 , 2012 File No. 00 1-03006

Dear Ms. Rausa -Chan :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert st aff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certa in that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terry French for

Show Raw Text
August 30 , 2012

Via E -mail
Ms. Ma . Lourdes C. Rausa -Chan
Senior Vice President, Corporate Affairs and
Legal Services Head and Corporate Secretary
Philippine Long Distance Telephone Company
Ramon Cojuangco Building
Makati Avenue
Makati City, Philippines

Re: Philippine Long Distance Telephone Company
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed March 28 , 2012
File No. 00 1-03006

Dear  Ms. Rausa -Chan :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing  and the company may not assert st aff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certa in that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Terry French for

 Larry Spirgel
Assistant Director