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SEC Comment Letter for FIBERNET TELECOM GROUP INC\ (CIK 0001001868) — Jul 14, 2005

FIBERNET TELECOM GROUP INC\ (CIK 0001001868)
Date: July 14, 2005 · CIK: 0001001868 · Accession: 0000000000-05-036084

AI Filing Summary & Sentiment

Date
July 14, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
FIBERNET TELECOM GROUP INC\ (CIK 0001001868)

Letter

July 14, 2005 Jon A. Deluca Director, President and Chief Executive Officer FiberNet Telecom Group, Inc. 570 Lexington Avenue New York, NY 10022 Form 10-Q for Fiscal Quarter Ended March 31, 2005 File No. 0-24661

Re: FiberNet Telecom Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 30, 2005

Dear Mr. Deluca:

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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<TEXT>

Mail Stop 0407

      							July 14, 2005

Jon A. Deluca
Director, President and Chief Executive Officer
FiberNet Telecom Group, Inc.
570 Lexington Avenue
New York, NY  10022

	Re:	FiberNet Telecom Group, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 30, 2005

		Form 10-Q for Fiscal Quarter Ended March 31, 2005
				File No. 0-24661

Dear Mr. Deluca:

      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

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Mr. Jon A. Deluca
FiberNet Telecom Group, Inc.
June 21, 2005
Page 3

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