SEC Comment Letter for ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792) (ELPC) — Dec 12, 2005

ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792)
Date: Dec. 12, 2005 · CIK: 0001041792 · Accession: 0000000000-05-061743

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AI Filing Summary & Sentiment

File numbers found in text: 001-14668

Date

December 12, 2005

Author

Branch Chief

Form

UPLOAD

Company

ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792)

Letter

Mail Stop 3561 December 12, 2005 Mr. Rubens Ghilardi Chief Executive Officer & Chief Financial Officer Energy Company of Parana Rua Coronel Dulcidio, 800 80420-170 Curitiba, Parana, Brazil

RE: Energy Company of Parana Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 29, 2005 File No. 001-14668

Dear Mr. Ghilardi:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text

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

Mail Stop 3561
							December 12, 2005

Mr. Rubens Ghilardi
Chief Executive Officer & Chief Financial Officer
Energy Company of Parana
Rua Coronel Dulcidio, 800
80420-170 Curitiba, Parana, Brazil

		RE:	Energy Company of Parana
			Form 20-F for Fiscal Year Ended December 31, 2004
			Filed June 29, 2005
			File No. 001-14668

Dear Mr. Ghilardi:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>

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