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SEC Comment Letter for INNOVA S DE RL (CIK 0001044884) — Oct 3, 2005

INNOVA S DE RL (CIK 0001044884)
Date: Oct. 3, 2005 · CIK: 0001044884 · Accession: 0000000000-05-050782

AI Filing Summary & Sentiment

Date
October 3, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
INNOVA S DE RL (CIK 0001044884)

Letter

Via U.S. Mail and Fax Mr. Carlos Ferreiro Rivas Chief Financial Officer INNOVA, S. DE R.L. DE C.V. INSURGENTES SUR 694, PISO 8 COLONIA DEL VALLE 03100 MEXICO, D.F. MEXICO October 3, 2005

RE: INNOVA, S. DE R.L. DE C.V. Form 20-F for the fiscal year ended December 31, 2004 Filed June 13, 2005

Dear Mr. Rivas:

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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Show Raw Text
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Via U.S. Mail and Fax
Mr. Carlos Ferreiro Rivas
Chief Financial Officer
INNOVA, S. DE R.L. DE C.V.
INSURGENTES SUR 694, PISO 8
COLONIA DEL VALLE
03100 MEXICO, D.F.
MEXICO

								October 3, 2005

RE:		INNOVA, S. DE R.L. DE C.V.
		Form 20-F for the fiscal year ended December 31, 2004
		Filed June 13, 2005

Dear Mr. Rivas:

	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
??

??

??

??

Mr. David A. R. Evans
Salem Communications Corporation
November 29, 2004
Page 1

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

         DIVISION OF
CORPORATION FINANCE

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