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SEC Comment Letter for DISTRIBUTION & SERVICE D&S SA (CIK 0001046247) — Aug 10, 2005

DISTRIBUTION & SERVICE D&S SA (CIK 0001046247)
Date: Aug. 10, 2005 · CIK: 0001046247 · Accession: 0000000000-05-041253

AI Filing Summary & Sentiment

Date
August 10, 2005
Author
Michael Moran
Form
UPLOAD
Company
DISTRIBUTION & SERVICE D&S SA (CIK 0001046247)

Letter

Mail Stop 3561 August 10, 2005 Mr. Miguel Nunez Sfeir Chief Financial Officer Distribution and Service D&S Inc. Avenida Presidente Eduardo Frei Montalva 8301 Quilicura Santiago, Chile

Re: Form 20-F for the Year Ended December 31, 2004 Filed July 15, 2005 File No. 0-14702

Dear Mr. Sfeir:

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

Sincerely,
Michael Moran
Accounting Branch Chief

Show Raw Text
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Mail Stop 3561

August 10, 2005

Mr. Miguel Nunez Sfeir
Chief Financial Officer
Distribution and Service D&S Inc.
Avenida Presidente Eduardo Frei Montalva 8301
Quilicura
Santiago, Chile

      Re:	Form 20-F for the Year Ended December 31, 2004
		Filed July 15, 2005
      File No. 0-14702

Dear Mr. Sfeir:

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

							Sincerely,

								Michael Moran
								Accounting Branch Chief

cc (via Fax):	S. Todd Crider, Esq.
      Simpson Thacher & Bartlett
		(212) 455-2502
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Miguel Nunez Sfeir
Distribution and Service D&S Inc.
July 26, 2004
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE

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