SEC Comment Letter for MEDIACOM CAPITAL CORP (CIK 0001064117) — Oct 21, 2005

MEDIACOM CAPITAL CORP (CIK 0001064117)
Date: Oct. 21, 2005 · CIK: 0001064117 · Accession: 0000000000-05-053750

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AI Filing Summary & Sentiment

File numbers found in text: 333-82124

Date

May 18, 2005

Author

/s/ Kyle Moffatt for

Form

UPLOAD

Company

MEDIACOM CAPITAL CORP (CIK 0001064117)

Letter

Mail Stop 0407 May 18, 2005 Via U.S. Mail and Fax (845-695-2639) Mr. Mark E. Stephan Chief Financial Officer Mediacom LLC / Mediacom Capital Corporation 100 Crystal Run Road Middletown, NY 10941

RE: Mediacom LLC / Mediacom Capital Corporation Form 10-K for the fiscal year ended December 31, 2004 Filed March 31, 2005 File No. 333-82124-01 / 333-82124-04

Dear Mr. Stephan:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
/s/ Kyle Moffatt for

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

      							May 18, 2005

Via U.S. Mail and Fax (845-695-2639)
Mr. Mark E. Stephan
Chief Financial Officer
Mediacom LLC / Mediacom Capital Corporation
100 Crystal Run Road
Middletown, NY 10941

	RE:	Mediacom LLC / Mediacom Capital Corporation
		Form 10-K for the fiscal year ended December 31, 2004
		Filed March 31, 2005
		File No. 333-82124-01 / 333-82124-04

Dear Mr. Stephan:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

								Sincerely,

							  	/s/ Kyle Moffatt for

								Larry Spirgel
								Assistant Director

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Mr. Robin N. Dickson
Harmonic Inc.
Page 2

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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