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SEC Company Response from ADELPHIA COMMUNICATIONS CORP (CIK 0000796486) — May 19, 2005

ADELPHIA COMMUNICATIONS CORP (CIK 0000796486)
Date: May 19, 2005 · CIK: 0000796486 · Accession: 0001047469-05-015283

AI Filing Summary & Sentiment

Date
December 31, 2003
Author
/s/
Form
CORRESP
Company
ADELPHIA COMMUNICATIONS CORP (CIK 0000796486)

Letter

Via EDGAR Division of Corporation Finance Re:Adelphia Communications Corporation Form 10-K for December 31, 2003 Filed December 23, 2004 File No. 0-16014

Dear Mr. Spirgel:

This letter confirms my conversation with Ted Yu regarding Adelphia Communications Corporation's request for additional time to respond to the comments raised in your letter of May 3, 2005 regarding the above-referenced filing. Mr. Yu indicated the staff's concurrence in Adelphia's request to submit its response by June 3, 2005.

Sincerely,
/s/

Show Raw Text
CORRESP
1
filename1.htm

[COVINGTON & BURLING LETTERHEAD]

May 19,
2005

Via EDGAR

Larry
M. Spirgel

Assistant Director

U. S. Securities & Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C. 20549-0406

Re:Adelphia
Communications Corporation

Form 10-K for December 31, 2003

Filed December 23, 2004

File No. 0-16014

Dear
Mr. Spirgel:

        This
letter confirms my conversation with Ted Yu regarding Adelphia Communications Corporation's request for additional time to respond to the comments raised in your letter of
May 3, 2005 regarding the above-referenced filing. Mr. Yu indicated the staff's concurrence in Adelphia's request to submit its response by June 3, 2005.

Sincerely,

/s/

David B. H. Martin

cc:William
T. Schleyer

Vanessa A. Wittman

Scott D. Macdonald

Brad M. Sonnenberg

Luci Altman

Adelphia Communications Corporation

 Bruce
C. Bennett

Covington & Burling