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SEC Comment Letter for TELEFONICA DEL PERU SAA (CIK 0001014620) — Oct 5, 2005

TELEFONICA DEL PERU SAA (CIK 0001014620)
Date: Oct. 5, 2005 · CIK: 0001014620 · Accession: 0000000000-05-051199

AI Filing Summary & Sentiment

File numbers found in text: 001-14404

Date
October 4, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
TELEFONICA DEL PERU SAA (CIK 0001014620)

Letter

Mail Stop 3561 Via U.S. Mail and Fax (212-450-3519) Mr. Jose Fermin Alvarez Chief Financial Officer Telefonica Del Peru S.A.A. Avenida Arequipa 1155 Santa Beatriz Lima, Peru

Re: Telefonica Del Peru S.A.A. Form 20-F for the Year Ended December 31, 2004 File No. 001-14404

Dear Mr. Alvarez:

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

Sincerely,
Larry Spirgel
Assistant Director

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

      October 4, 2005

Mail Stop 3561

Via U.S. Mail and Fax (212-450-3519)

Mr. Jose Fermin Alvarez
Chief Financial Officer
Telefonica Del Peru S.A.A.
Avenida Arequipa 1155
Santa Beatriz
Lima, Peru

	Re:	Telefonica Del Peru S.A.A.
      Form 20-F for the Year Ended December 31, 2004
		File No. 001-14404

Dear Mr. Alvarez:

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

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Scott Ford
Alltel Corporation
December 30, 2005
Page 2

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>