SEC Company Response from TELE NORTE LESTE PARTICIPACOES SA (CIK 0001066113) — Nov 4, 2005
TELE NORTE LESTE PARTICIPACOES SA (CIK 0001066113)
Date: Nov. 4, 2005 · CIK: 0001066113 · Accession: 0001193125-05-217054
AI Filing Summary & Sentiment
Letter
Division of Corporation Finance United States Securities and Exchange Commission Re: Tele Norte Leste Participações S.A. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 29, 2005 File No. 1-4487
Dear Mr. Spirgel,
Reference is made to your letter, dated August 18, 2005 (the “Comment Letter”), setting forth the comments of the Staff of the Division of Corporation Finance (the “Staff”) on the above referenced Form 20-F. As requested by the Staff’s Comment Letter, the Company hereby acknowledges that:
•
it is responsible for the adequacy and accuracy of the disclosure in the filings;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and
•
the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please direct any questions or comments regarding the enclosed materials to the attention of:
Mr. Kevin Kelley
Gibson, Dunn & Crutcher LLP
200 Park Avenue
New York, NY 10166
Tel: 1 212-351-4022
Fax: 1 212 351-5322
Sincerely,
TELE NORTE LESTE PARTICIPAÇÕES S.A.
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CORRESP 1 filename1.htm Correspondence Ms. Larry Spirgel Assistant Director Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Mail Stop 3561 Washington, D.C. 20549 Re: Tele Norte Leste Participações S.A. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 29, 2005 File No. 1-4487 Dear Mr. Spirgel, Reference is made to your letter, dated August 18, 2005 (the “Comment Letter”), setting forth the comments of the Staff of the Division of Corporation Finance (the “Staff”) on the above referenced Form 20-F. As requested by the Staff’s Comment Letter, the Company hereby acknowledges that: • it is responsible for the adequacy and accuracy of the disclosure in the filings; • Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and • the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please direct any questions or comments regarding the enclosed materials to the attention of: Mr. Kevin Kelley Gibson, Dunn & Crutcher LLP 200 Park Avenue New York, NY 10166 Tel: 1 212-351-4022 Fax: 1 212 351-5322 Sincerely, TELE NORTE LESTE PARTICIPAÇÕES S.A. By: /s/ MARCOS GRODETZKY Marcos Grodetzky Chief Financial Officer TELEMAR NORTE LESTE S.A. Rua Humberto de Campos, 425/8th andar 22430-190 - Rio de Janeiro – RJ Tel. (5521) 3131 1205 /Fax. (5521) 3131 1155 http://www.telemar.com.br