SEC Comment Letter for TELE SUDESTE CELULAR PARTICIPACOES SA (CIK 0001066123) — Dec 19, 2005

TELE SUDESTE CELULAR PARTICIPACOES SA (CIK 0001066123)
Date: Dec. 19, 2005 · CIK: 0001066123 · Accession: 0000000000-05-062768

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AI Filing Summary & Sentiment

Date

December 16, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

TELE SUDESTE CELULAR PARTICIPACOES SA (CIK 0001066123)

Letter

Mail Stop 3561 December 16, 2005 Mr. Roberto Oliveira de Lima Chief Executive Officer Tele Sudeste Celular Participacoes S.A. Praia de Boafogo, 501, 7 andar 22250-040 Rio de Janeiro, RJ, Brazil

Re: Tele Sudeste Celular Participacoes S.A. Form 20-F for Fiscal Year Ended December 31, 2004 Filed April 15, 2005 File No. 1-14485

Dear Mr. De Lima:

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 3561
      December 16, 2005

Mr. Roberto Oliveira de Lima
Chief Executive Officer
Tele Sudeste Celular Participacoes S.A.
Praia de Boafogo, 501, 7 andar
22250-040 Rio de Janeiro, RJ, Brazil

	Re:	Tele Sudeste Celular Participacoes S.A.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed April 15, 2005
		File No. 1-14485

Dear Mr. De Lima:

	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

</TEXT>
</DOCUMENT>

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