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SEC Comment Letter for SOUTH HERTFORDSHIRE UNITED KINGDOM FUND LTD (CIK 0000857957) — Aug 8, 2005

SOUTH HERTFORDSHIRE UNITED KINGDOM FUND LTD (CIK 0000857957)
Date: Aug. 8, 2005 · CIK: 0000857957 · Accession: 0000000000-05-040779

AI Filing Summary & Sentiment

Date
August 8, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
SOUTH HERTFORDSHIRE UNITED KINGDOM FUND LTD (CIK 0000857957)

Letter

Mail Stop 3561 August 8, 2005 Mr. Robert Mackenzie Director of ntl Directors Limited South Hertfordshire United Kingdom Fund, Ltd. Ntl House, Bartley Wood Business Park, Hook, Hampshire, RG27 9UP, England

Re: South Hertfordshire United Kingdom Fund, Ltd. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 0-19889

Dear Mr. Mackenzie:

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

Show Raw Text
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<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

      August 8, 2005

Mr. Robert Mackenzie
Director of ntl Directors Limited
South Hertfordshire United Kingdom Fund, Ltd.
Ntl House, Bartley Wood Business Park, Hook,
Hampshire, RG27 9UP, England

	Re:	South Hertfordshire United Kingdom Fund, Ltd.
      Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 31, 2005
		File No. 0-19889

Dear Mr. Mackenzie:

	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

</TEXT>
</DOCUMENT>