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SEC Comment Letter for ALAMOSA DELAWARE INC (CIK 0001097722) — Aug 29, 2005

ALAMOSA DELAWARE INC (CIK 0001097722)
Date: Aug. 29, 2005 · CIK: 0001097722 · Accession: 0000000000-05-044723

AI Filing Summary & Sentiment

File numbers found in text: 001-15657, 001-16793

Date
August 26, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
ALAMOSA DELAWARE INC (CIK 0001097722)

Letter

Mail Stop 3561 August 26, 2005 Via U.S. Mail and Fax Mr. Kendall W. Cowan Chief Financial Officer Alamosa Holdings, Inc. 5225 South Loop 289, Suite 120 Lubbock, TX 79424

RE: Alamosa Holdings, Inc. and Alamosa (Delaware), Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 3, 2005 and March 24, 2005 File Nos. 001-16793 and 001-15657

Dear Mr. Cowan:

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

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

      							August 26, 2005

Via U.S. Mail and Fax
Mr. Kendall W. Cowan
Chief Financial Officer
Alamosa Holdings, Inc.
5225 South Loop 289, Suite 120
Lubbock, TX 79424

	RE:	Alamosa Holdings, Inc. and Alamosa (Delaware), Inc.
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 3, 2005 and March 24, 2005
		File Nos. 001-16793 and 001-15657

Dear Mr. Cowan:

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

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Valerio Cavallo
Telecom Argentina S.A.
January 12, 2005
Page 2

</TEXT>
</DOCUMENT>