SecProbe.io

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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
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                                [SNR Letterhead]

                                                              May 4, 2005

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Attn: Al Rodriguez, Staff Accountant
      Mail Stop 04-07

     Re:  Insight Midwest, L.P.
          Insight Capital, Inc.
          Form 10-K for the year ended December 31, 2004
          File No. 333-33540
          File No. 333-33540-1

Ladies and Gentlemen:

     Insight  Midwest,  L.P.  and  Insight  Capital,  Inc.  (collectively,   the
"Company")  received a comment letter from the Staff,  dated April 22, 2005 (the
"Comment Letter"),  which requested that the Company respond to the comments set
forth  therein  within 10  business  days.  In order for the Company to properly
respond to such comments,  the undersigned requested the Staff to extend the due
date of the  Company's  response  letter to May 18,  2005.  In  evaluating  this
request, the undersigned requested the Staff take into consideration that senior
management is currently focusing on preparing the Company's  quarterly report on
Form 10-Q for the quarterly period ended March 31, 2005 as well as the quarterly
report on Form 10-Q for the  quarterly  period  ended March 31, 2005 for Insight
Communications Company, Inc.

     This letter will  confirm  that on May 4, 2005 the Staff  indicated  to the
undersigned  that the Company had until May 18, 2005 to respond to the  comments
set forth in the Comment Letter.

     Please  call the  undersigned  at (212)  768-6983  with  any  questions  or
comments concerning this letter.

                                                    Sincerely,

                                                    /s/ Joseph H. Schmitt

                                                    Joseph H. Schmitt

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