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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-09881

Date
December 31, 2015
Author
/s/ Terry French for
Form
UPLOAD
Company
SHENANDOAH TELECOMMUNICATIONS CO/VA/ (SHEN) (CIK 0000354963)

Letter

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

Show Raw Text
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