SEC Comment Letter for GRUPO RADIO CENTRO SA DE CV (CIK 0000906526) — Sep 13, 2005

GRUPO RADIO CENTRO SA DE CV (CIK 0000906526)
Date: Sept. 13, 2005 · CIK: 0000906526 · Accession: 0000000000-05-047135

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AI Filing Summary & Sentiment

Date

December 31, 2004

Author

/s/ Carlos Pacho

Form

UPLOAD

Company

GRUPO RADIO CENTRO SA DE CV (CIK 0000906526)

Letter

Via U.S. Mail and Fax 525-728-4875 Pedro Beltran Nasr Chief Financial Officer GRUPO RADIO CENTRO, S.A. DE C.V. Constituyentes 1154 - 7 Piso Col Lomas Altas, C.P. 11950 Mexico, D.F., Mexico File No. 1-12090

Re: GRUPO RADIO CENTRO, S.A. DE C.V. Form 20-F for the year ended December 31, 2004 Filed June 29, 2005

Dear Mr. Beltran:

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

Sincerely,
/s/ Carlos Pacho
for Larry Spirgel
Assistant Director
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561								September 13,
2005

Via U.S. Mail and Fax 525-728-4875

Pedro Beltran Nasr
Chief Financial Officer
GRUPO RADIO CENTRO, S.A. DE C.V.
Constituyentes 1154 - 7 Piso
Col Lomas Altas, C.P. 11950
Mexico, D.F., Mexico

Re:	GRUPO RADIO CENTRO, S.A. DE C.V.
	Form 20-F for the year ended December 31, 2004
      Filed June 29, 2005

	File No. 1-12090

Dear Mr. Beltran:

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

     						 Sincerely,
       						/s/ Carlos Pacho
						for Larry Spirgel
						Assistant Director

??

??

??

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Mr. Earle A. MacKenzie
Shenandoah Telecommunications Company
January 31, 2005
Page 1

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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