SEC Comment Letter for PLDT Inc. (PHI, PHTCF) (CIK 0000078150) (PHI) — Nov 2, 2015
PLDT Inc. (PHI, PHTCF) (CIK 0000078150)
Date: Nov. 2, 2015 · CIK: 0000078150 · Accession: 0000000000-15-052413
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3720 Novem ber 2, 2015 Anabelle L. Chua Chief Financial Officer Philippine Long Distance Telephone Company Ramon Cojuangco Building Makati Avenue Makati City, Philippines
Re: Philippine Long Distance Telephone Company Form 20-F for Fiscal Year Ended December 31, 2014 Filed March 26, 2015 File No. 1-03006
Dear Ms. Chua:
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 staff 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 certain that the filing includes the information the Securities E xchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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Mail Stop 3720 Novem ber 2, 2015 Anabelle L. Chua Chief Financial Officer Philippine Long Distance Telephone Company Ramon Cojuangco Building Makati Avenue Makati City, Philippines Re: Philippine Long Distance Telephone Company Form 20-F for Fiscal Year Ended December 31, 2014 Filed March 26, 2015 File No. 1-03006 Dear Ms. Chua: 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 staff 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 certain that the filing includes the information the Securities E xchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Carlos Pacho Senior Assistant Chief Accountant AD Office 11 – Telecommunications