SEC Company Response from AMERICAN CABLE TV INVESTORS 5 LTD (CIK 0000810963) — Apr 25, 2005

AMERICAN CABLE TV INVESTORS 5 LTD (CIK 0000810963)
Date: April 25, 2005 · CIK: 0000810963 · Accession: 0000950159-05-000486

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AI Filing Summary & Sentiment

Referenced dates: April 13, 2005

Date

December 31, 2004

Author

/s/ Lawrence J. Salva

Form

CORRESP

Company

AMERICAN CABLE TV INVESTORS 5 LTD (CIK 0000810963)

Letter

Re:

April 22, 2005

Securities and Exchange Commission

Fifth Street, N.W.

Washington, D.C. 20549

American Cable TV Investors 5, Ltd. (File No. 0-16784) Form 10-K for the fiscal year ended December 31, 2004

Ladies and Gentlemen:

This letter is in response to comments received from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated April 13, 2005, to (the “Partnership” or “we”), regarding the above captioned filing. We have reviewed our responses with our independent auditors, Deloitte & Touche LLP (“D&T”). For the convenience of the Staff, we have recited the comments in italics and have followed each comment with our response.

Form 10-K for the year ended December 31, 2004

Item 8. Financial Statements and Supplementary Data

Report of Independent Registered Public Accounting Firm, page 6

Please have your auditors revise the report and include their signature.

Our auditors have revised their report to include their signature and we will amend our 10-K to include this revised report.

Note 5. Contingencies

Tell us when you accrued for the March 2004 settlement of $3,750,000.

The March 2004 settlement was not made by the Partnership. The General Partner of the Partnership, as the defendant, settled the case with the plaintiff with no financial obligation on the part of the Partnership. Therefore there was no liability to accrue in the Partnership’s financial statements.

****

Please feel free to call me at (215) 981-8514 if you have any questions.

Sincerely,
/s/ Lawrence J. Salva

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CORRESP
1
filename1.htm

April
22, 2005

Securities
and Exchange Commission

450
Fifth Street, N.W.

Washington,
D.C. 20549

      Re:

      American
      Cable TV Investors 5, Ltd. (File No. 0-16784) Form 10-K for the fiscal
      year ended December 31, 2004

Ladies
and Gentlemen:

This
letter is in response to comments received from the Staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”) by letter dated April 13,
2005, to (the “Partnership” or “we”), regarding the above captioned filing. We
have reviewed our responses with our independent auditors, Deloitte & Touche
LLP (“D&T”). For the convenience of the Staff, we have recited the comments
in italics and have followed each comment with our response.

Form
10-K for the year ended December 31, 2004

Item
8. Financial Statements and Supplementary Data

Report
of Independent Registered Public Accounting Firm, page 6

    1.

      Please
      have your auditors revise the report and include their
      signature.

Our
auditors have revised their report to include their signature and we will amend
our 10-K to include this revised report.

Note
5. Contingencies

    2.

      Tell
      us when you accrued for the March 2004 settlement of
      $3,750,000.

The
March 2004 settlement was not made by the Partnership. The General Partner of
the Partnership, as the defendant, settled the case with the plaintiff with no
financial obligation on the part of the Partnership. Therefore there was no
liability to accrue in the Partnership’s financial statements.

****

Please
feel free to call me at (215) 981-8514 if you have any questions.

Sincerely,

/s/ Lawrence J. Salva

Lawrence
J. Salva

Senior
Vice President, Chief Accounting Officer and Controller

      Cc:

      Larry
      Spirgel, Assistant Director

      Kyle
      Moffatt, Branch Chief Accountant

      Bob
      Carroll, Staff Accountant

      Bruce
      Dallas, Davis Polk & Wardwell

      Richard
      Herlin, Deloitte & Touche LLP

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