SEC Comment Letter for SHENANDOAH TELECOMMUNICATIONS (SHEN) — Feb 15, 2017
SHENANDOAH TELECOMMUNICATIONS CO/VA/ (SHEN) (CIK 0000354963)
Date: Feb. 15, 2017 · CIK: 0000354963 · Accession: 0000000000-17-005409
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File numbers found in text: 000-09881
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Mail Stop 3720 February 15 , 2017 Christopher French Chief Executive Officer Shenandoah Telecommunications Company 500 Shentel Way Edinburg, VA 22824 Re: Shenandoah Telecommunications Company Form 10-K for Fiscal Year End December 31, 2015 Filed February 26, 2016 File No. 000-09881 Dear Mr. French : We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terry French for Carlos Pacho Senior Assistant Chief Accountant AD Office 11 - Telecommunications