SEC Comment Letter for D&E COMMUNICATIONS INC (CIK 0001011737) — Jul 6, 2005

D&E COMMUNICATIONS INC (CIK 0001011737)
Date: July 6, 2005 · CIK: 0001011737 · Accession: 0000000000-05-034373

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AI Filing Summary & Sentiment

Date

July 6, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

D&E COMMUNICATIONS INC (CIK 0001011737)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORP ORA TION FINANCE July 6, 2005 Via U.S. Mail and Fax (717) 733-7461 Thomas E. Morell Chief Financial Officer D&E Communications, Inc. 124 East Main Street P.O. Box 458 Ephrata, PA 17522-0458 Form 10-Q for the quarter ended March 31, 2005 File No. 0-20709

RE: D&E Communications, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 14, 2005

Dear Mr. Morell:

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

       DIVISION OF
CORP ORA TION FINANCE

Mail Stop 0407

        July 6, 2005

Via U.S. Mail and Fax (717) 733-7461
Thomas E. Morell
Chief Financial Officer
D&E Communications, Inc.
124 East Main Street
P.O. Box 458
Ephrata, PA 17522-0458

 RE: D&E Communications, Inc.
Form 10-K for the fiscal year ended December 31, 2004
Filed March 14, 2005

Form 10-Q for the quarter ended March 31, 2005
File No. 0-20709

Dear Mr. Morell:

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

SecProbe.io