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SEC Company Response from MATAV CABLE SYSTEMS MEDIA LTD (CIK 0001014925) — Nov 16, 2005

MATAV CABLE SYSTEMS MEDIA LTD (CIK 0001014925)
Date: Nov. 16, 2005 · CIK: 0001014925 · Accession: 0001178913-05-001602

AI Filing Summary & Sentiment

Date
November 16, 2005
Author
Assistant Director
Form
CORRESP
Company
MATAV CABLE SYSTEMS MEDIA LTD (CIK 0001014925)

Letter

Via EDGAR & FACSIMILE Division of Corporation Finance Securities and Exchange Commission Re: Matav – Cable System Media Ltd. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 File No. 0-28556

Dear Mr. Spirgel:

Matav – Cable System Media Ltd. (the “Company” or “we”) is submitting this letter further to the written comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated September 22, 2005 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 20-F for fiscal year ended December 31, 2004.

In the Comment Letter, you requested to receive the Company’s responses thereto within 15 business days. The Staff has orally confirmed to us the postponement of the due date for the Company’s response to the Comment Letter to November 17, 2005. While the Company is about to complete its response, it is in the midst of preparing its financial statements for the third quarter of 2005 (expected to be publicly released next week) and still requires some additional input in order to provide the Staff with an appropriate and accurate response to the Comment Letter.

Accordingly, we kindly ask the Staff to postpone the due date for the Company’s response to the Comment Letter to November 25, 2005.

Please do not hesitate to contact me at 972 (9) 860-2221 or Ido Zemach, Adv., of Goldfarb, Levy, Eran & Co., our Israeli outside counsel, at 972 (3) 608-9989 with any questions or comments you may have.

Very truly yours,
/s/ Tal Peres
——————————————

Show Raw Text
CORRESP
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filename1.htm

     CORRESP

Matav – Cable System
Media Ltd.

42 Pinkas Street

North Industrial Park

P.O. Box 13600

Netanya 42134, Israel

Tel: +972-9-8602221,
Fax: +972-9-8602282

November 16, 2005

Via EDGAR & FACSIMILE

Mr. Larry Spirgel,

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re:
Matav – Cable System Media Ltd.

Form 20-F for Fiscal Year Ended December 31, 2004

Filed June 30, 2005

File No. 0-28556

Dear Mr. Spirgel:

        Matav –
Cable System Media Ltd. (the “Company” or “we”) is submitting this
letter further to the written comments of the staff (the “Staff”) of the
Securities and Exchange Commission (the “Commission”), dated September 22, 2005
(the “Comment Letter”), with respect to the Company’s Annual Report on Form
20-F for fiscal year ended December 31, 2004.

        In
the Comment Letter, you requested to receive the Company’s responses thereto within
15 business days. The Staff has orally confirmed to us the postponement of the due date
for the Company’s response to the Comment Letter to November 17, 2005. While the
Company is about to complete its response, it is in the midst of preparing its financial
statements for the third quarter of 2005 (expected to be publicly released next week) and
still requires some additional input in order to provide the Staff with an appropriate and
accurate response to the Comment Letter.

        Accordingly,
we kindly ask the Staff to postpone the due date for the Company’s response to the
Comment Letter to November 25, 2005.

        Please
do not hesitate to contact me at 972 (9) 860-2221 or Ido Zemach, Adv., of Goldfarb, Levy,
Eran & Co., our Israeli outside counsel, at 972 (3) 608-9989 with any questions or
comments you may have.

Very truly yours,

/s/ Tal Peres
——————————————

Tal Peres, CFO
Matav - Cable System Media Ltd.

E-mail: tal.peres@matav.co.il