SEC Comment Letter for SKYTERRA COMMUNICATIONS INC (CIK 0000756502) — Oct 26, 2005
SKYTERRA COMMUNICATIONS INC (CIK 0000756502)
Date: Oct. 26, 2005 · CIK: 0000756502 · Accession: 0000000000-05-054512
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORP ORA TION FINANCE October 26, 2005 Via U.S. Mail and Fax (212) 730-7523 Craig Kaufman Controller and Treasurer Skyterra Communications, Inc. 19 West 44th Street Suite 507 New York, NY 10036 Form 10-Q for the quarters ended March 31 and June 30, 2005 File No. 0-13865
RE: Skyterra Communications, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005
Dear Mr. Kaufman:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORP ORA TION FINANCE
Mail Stop 0407
October 26, 2005
Via U.S. Mail and Fax (212) 730-7523
Craig Kaufman
Controller and Treasurer
Skyterra Communications, Inc.
19 West 44th Street
Suite 507
New York, NY 10036
RE: Skyterra Communications, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 31, 2005
Form 10-Q for the quarters ended March 31 and June 30, 2005
File No. 0-13865
Dear Mr. Kaufman:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.
Sincerely,
Larry Spirgel
Assistant Director