SEC Comment Letter for COMERCIAL MEXICAN HOLDING — Dec 8, 2005

COMERCIAL MEXICAN HOLDING /ADR (CIK 0000882390)
Date: Dec. 8, 2005 · CIK: 0000882390 · Accession: 0000000000-05-061339

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AI Filing Summary & Sentiment

File numbers found in text: 333-126940

Date

December 8, 2005

Author

Assistant Director

Form

UPLOAD

Company

COMERCIAL MEXICAN HOLDING /ADR (CIK 0000882390)

Letter

Mail Stop 3561 December 8, 2005 Donald J. Puglisi Puglisi and Associates 850 Library Avenue, Suite 804 Newark, Delaware 19711

Re: Comercial Mexican Holding Registration Statement on Form F-4 Filed July 28, 2005 Amendment No. 1 to Registrati on Statement on Form F-4 Filed July 28, 2005 File No. 333-126940 Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 Form 20-F/A for Fiscal Year Ended December 31, 2004 Filed July 27, 2005 File No. 33-44756

Dear Mr. Puglisi:

We have completed our review of your Form 20-F/A and related filings and have no further comments at this time.

S i n c e r e l y ,

H. Christopher Owings Assistant Director

cc: Kenneth Rosh, Esq. Fried, Frank, Harris, Shriver & Jacobson LLP 212-859-8589

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Mail Stop 3561
December 8, 2005

Donald J. Puglisi
Puglisi and Associates
850 Library Avenue, Suite 804
Newark, Delaware 19711

Re: Comercial Mexican Holding
Registration Statement on Form F-4
Filed July 28, 2005
Amendment No. 1 to Registrati on Statement on Form F-4
Filed July 28, 2005
  File No. 333-126940
Form 20-F for Fiscal Year Ended December 31, 2004
Filed June 30, 2005
Form 20-F/A for Fiscal Year Ended December 31, 2004
Filed July 27, 2005
File No. 33-44756

Dear Mr. Puglisi:

 We have completed our review of your Form 20-F/A and related filings and have
no further comments at this time.

        S i n c e r e l y ,

      H. Christopher Owings
      Assistant Director

cc:  Kenneth Rosh, Esq.
Fried, Frank, Harris, Shriver & Jacobson LLP
 212-859-8589

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