SEC Comment Letter for TELE NORTE CELULAR PARTICIPACOES SA (CIK 0001072345) — Dec 16, 2005

TELE NORTE CELULAR PARTICIPACOES SA (CIK 0001072345)
Date: Dec. 16, 2005 · CIK: 0001072345 · Accession: 0000000000-05-062666

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AI Filing Summary & Sentiment

File numbers found in text: 333-09514

Date

December 16, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

TELE NORTE CELULAR PARTICIPACOES SA (CIK 0001072345)

Letter

Mail Stop 3561 December 16, 2005 Mr. Antonio Jose Ribeiro dos Santos Chief Executive Officer Tele Norte Celular Participacoes S.A. SCN Quadra 4, Bloco B, Ed. Centro Empresarial Varig, Torre Oeste, Sala 702-A 70714-000 Brasilia-DF, Brazil

Re: Tele Norte Celular Participacoes S.A. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 File No. 333-09514-09

Dear Mr. Santos:

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. Antonio Jose Ribeiro dos Santos
Chief Executive Officer
Tele Norte Celular Participacoes S.A.
SCN Quadra 4, Bloco B, Ed. Centro Empresarial Varig, Torre Oeste,
Sala 702-A
70714-000 Brasilia-DF, Brazil

	Re:	Tele Norte Celular Participacoes S.A.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed June 30, 2005
		File No. 333-09514-09

Dear Mr. Santos:

	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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