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SEC Comment Letter for NORTEL INVESTMENTS INC (CIK 0000877691) — Oct 17, 2005

NORTEL INVESTMENTS INC (CIK 0000877691)
Date: Oct. 17, 2005 · CIK: 0000877691 · Accession: 0000000000-05-052854

AI Filing Summary & Sentiment

Date
October 17, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
NORTEL INVESTMENTS INC (CIK 0000877691)

Letter

Mail Stop 3561 October 17, 2005 Mr. Jose Gustavo Pozzi General Manager and Sole Officer Nortel Inversora S.A. Alicia Moreau de Justo 50 Piso 11 C1107AAB-Buenos Aires Argentina

Re: Nortel Inversora S.A. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 29, 2005 File No. 1-14270

Dear Mr. Pozzi:

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>
Mail Stop 3561

      							October 17, 2005

Mr. Jose Gustavo Pozzi
General Manager and Sole Officer
Nortel Inversora S.A.
Alicia Moreau de Justo 50
Piso 11
C1107AAB-Buenos Aires
Argentina

	Re:	Nortel Inversora S.A.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed June 29, 2005
		File No. 1-14270

Dear Mr. Pozzi:

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

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Mr. Jose Gustavo Pozzi
General Manager and Sole Officer
September 28, 2005
Page 2

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>