SEC Comment Letter for SATELITES MEXICANOS SA DE CV (CIK 0001063131) — Sep 6, 2005

SATELITES MEXICANOS SA DE CV (CIK 0001063131)
Date: Sept. 6, 2005 · CIK: 0001063131 · Accession: 0000000000-05-046013

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AI Filing Summary & Sentiment

Date

September 6, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

SATELITES MEXICANOS SA DE CV (CIK 0001063131)

Letter

Mail Stop 0407 September 6, 2005 Via U.S. Mail and Fax Ms. Synthia Pelini, Chief Financial Officer Satelites Mexicanos, S.A. de C.V. Blvd. M. Avila Comacho No.40, 23rd Floor Col. Lomas de Chapultepec 11000 Mexico D.F. Mexico

RE: Satelites Mexicanos, S.A. de C.V. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005

Dear Ms. Pelini:

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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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 0407

      							September 6, 2005

Via U.S. Mail and Fax
Ms. Synthia Pelini, Chief Financial Officer
Satelites Mexicanos, S.A. de C.V.
Blvd. M. Avila Comacho No.40, 23rd Floor
Col. Lomas de Chapultepec
11000 Mexico D.F.
Mexico

	RE:	Satelites Mexicanos, S.A. de C.V.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed June 30, 2005

Dear Ms. Pelini:

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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Ms. Synthia Pelini
Satelites Mexicanos, S.A. de C.V.
August 9, 2005
Page 4

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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