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SEC Comment Letter for TIM Hellas Telecommunications S.A. (CIK 0001060964) — Sep 7, 2005

TIM Hellas Telecommunications S.A. (CIK 0001060964)
Date: Sept. 7, 2005 · CIK: 0001060964 · Accession: 0000000000-05-046178

AI Filing Summary & Sentiment

File numbers found in text: 000-29726

Date
September 6, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
TIM Hellas Telecommunications S.A. (CIK 0001060964)

Letter

Mail Stop 3561 Via U.S. Mail and Fax (30-210-61-08-819) Mr. Dimitris Kouvatsos Chief Financial Officer TIM Hellas Telecommunications S.A. 66 Kifissias Avenue 15125 Maroussi Athens, Greece

Re: TIM Hellas Telecommunications S.A. Form 20-F for the Year Ended December 31, 2004 File No. 000-29726

Dear Mr. Dimitris:

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>

      September 6, 2005

Mail Stop 3561

Via U.S. Mail and Fax (30-210-61-08-819)

Mr. Dimitris Kouvatsos
Chief Financial Officer
TIM Hellas Telecommunications S.A.
66 Kifissias Avenue
15125 Maroussi
Athens, Greece

	Re:	TIM Hellas Telecommunications S.A.
      Form 20-F for the Year Ended December 31, 2004
		File No. 000-29726

Dear Mr. Dimitris:

      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>