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
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<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>