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
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CORRESP
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[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