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SEC Comment Letter for PCCW LTD (CIK 0000842519) — Aug 23, 2005

PCCW LTD (CIK 0000842519)
Date: Aug. 23, 2005 · CIK: 0000842519 · Accession: 0000000000-05-043535

AI Filing Summary & Sentiment

Date
August 23, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
PCCW LTD (CIK 0000842519)

Letter

Via U.S. Mail and Fax Alexander Anthony Arena Group Chief Financial Officer PCCW Limited 39th Floor, PCCW Tower TaiKoo Place 979 King`s Road Quarry Bay, Hong Kong August 23, 2005

Re: PCCW Limited Form 20-F for the fiscal year ended December 31, 2004 Filed May 12, 2005

Dear Mr. Arena:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Via U.S. Mail and Fax
Alexander Anthony Arena
Group Chief Financial Officer
PCCW Limited
39th Floor, PCCW Tower
TaiKoo Place
979 King`s Road
Quarry Bay, Hong Kong

								August 23, 2005

	Re:	PCCW Limited
      Form 20-F for the fiscal year ended December 31, 2004
		Filed May 12, 2005

Dear Mr. Arena:

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>