SEC Comment Letter for FIRST AVENUE NETWORKS INC (CIK 0001010286) — May 11, 2005

FIRST AVENUE NETWORKS INC (CIK 0001010286)
Date: May 11, 2005 · CIK: 0001010286 · Accession: 0000000000-05-023316

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AI Filing Summary & Sentiment

Date

May 11, 2005

Author

/s/ Kathleen Krebs

Form

UPLOAD

Company

FIRST AVENUE NETWORKS INC (CIK 0001010286)

Letter

May 11, 2005 Via U.S. Mail and Fax Sandra G. Thomas Secretary First Avenue Networks, Inc. 230 Court Square, Suite 202 Charlottesville, VA 22902

Re: First Avenue Networks, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed February 10, 2005 File No.

Dear Ms. Thomas:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
/s/ Kathleen Krebs
For Larry Spirgel
Assistant Director

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

							May 11, 2005

Via U.S. Mail and Fax
Sandra G. Thomas
Secretary
First Avenue Networks, Inc.
230 Court Square, Suite 202
Charlottesville, VA 22902

Re:	First Avenue Networks, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
	Filed February 10, 2005
	File No.

Dear Ms. Thomas:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

								/s/ Kathleen Krebs
							      For Larry Spirgel
								Assistant Director

cc:	Juliana Capata
	Ropes & Gray LLP
	Via Facsimile: (415) 315-6350
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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