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SEC Company Response from PLDT Inc. (PHI, PHTCF) (CIK 0000078150) (PHI) — Oct 14, 2014

PLDT Inc. (PHI, PHTCF) (CIK 0000078150)
Date: Oct. 14, 2014 · CIK: 0000078150 · Accession: 0001193125-14-370108

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Referenced dates: September 30, 2014

Date
October 14, 2014
Author
/s/ Ma. Lourdes C. Rausa-Chan
Form
CORRESP
Company
PLDT Inc. (PHI, PHTCF) (CIK 0000078150)

Letter

Via EDGAR Division of Corporation Finance Securities and Exchange Commission United States of America Re: Philippine Long Distance Telephone Company Annual Report on Form 20-F for the Fiscal Year ended December 31, 2013 filed April 2, 2014, 2006 (File No. 1- 03006)

Dear Mr. Spirgel:

Philippine Long Distance Telephone Company (the “Company”) has received a comment letter from the staff of the Division of Corporation Finance (the “Staff”), dated September 30, 2014. The comment letter is related to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2013 (the “Form 20-F”), which was filed with the United States Securities and Exchange Commission on April 2, 2014. We wish to thank you and the other members of the Staff for providing us with your comments.

The Company notes that the Staff has requested that the Company either (i) respond to the Staff’s comments within 10 business days or (ii) inform the Staff as to when the Company will provide a response to the comments. The Company has carefully reviewed and considered the Staff’s comments and is in the process of preparing a response to the comments. The Company will provide its response to the Staff’s comments by October 31, 2014.

Thank you again for your time. Please feel free to contact Michael G. DeSombre of Sullivan & Cromwell (tel: (+852) 2826-8696; fax (+852) 2826-1774; e-mail: desombrem@sullcrom.com), or the undersigned by phone at (+632) 816-8553 or by e-mail at lrchan@pldt.com.ph, with any questions you may have.

Sincerely,
/s/ Ma. Lourdes C. Rausa-Chan

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CORRESP
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Correspondence

 October 14, 2014

Via EDGAR

 Mr. Larry Spirgel

Assistant Director

 Division of Corporation Finance

Securities and Exchange Commission

 100 F Street, N.E.

Washington, D.C. 20549

 United States of America

Re:
Philippine Long Distance Telephone Company

 Annual Report on Form 20-F for the
Fiscal Year ended December 31, 2013

 filed April 2, 2014, 2006 (File No. 1- 03006)

Dear Mr. Spirgel:

 Philippine Long
Distance Telephone Company (the “Company”) has received a comment letter from the staff of the Division of Corporation Finance (the “Staff”), dated September 30, 2014. The comment letter is related to the Company’s
Annual Report on Form 20-F for the fiscal year ended December 31, 2013 (the “Form 20-F”), which was filed with the United States Securities and Exchange Commission on April 2, 2014. We wish to thank you and the other members of
the Staff for providing us with your comments.

 The Company notes that the Staff has requested that the Company either (i) respond to
the Staff’s comments within 10 business days or (ii) inform the Staff as to when the Company will provide a response to the comments. The Company has carefully reviewed and considered the Staff’s comments and is in the process of
preparing a response to the comments. The Company will provide its response to the Staff’s comments by October 31, 2014.

 Thank
you again for your time. Please feel free to contact Michael G. DeSombre of Sullivan & Cromwell (tel: (+852) 2826-8696; fax (+852) 2826-1774; e-mail: desombrem@sullcrom.com), or the undersigned by phone at (+632) 816-8553 or
by e-mail at lrchan@pldt.com.ph, with any questions you may have.

Sincerely,

/s/ Ma. Lourdes C. Rausa-Chan

MA. LOURDES C. RAUSA-CHAN

Senior Vice President, Corporate Affairs and Legal Services Head and Corporate Secretary

cc:
Terry French, Accounting Branch Chief

 Kathleen Krebs, Special Counsel

Christy Adams, Senior Staff Accountant

(Securities and Exchange Commission)

Napoleon L. Nazareno, President and Chief Executive Officer

Anabelle Lim-Chua, Senior Vice President and Treasurer

June Cheryl A. Cabal-Revilla, First Vice President and Controller

(Philippine Long Distance Telephone Company)

Michael G. DeSombre

 Ram Narayan

 Paul E. Hubble

(Sullivan & Cromwell)