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SEC Comment Letter for INSIGHT MIDWEST LP (CIK 0001110458) — Jun 9, 2005

INSIGHT MIDWEST LP (CIK 0001110458)
Date: June 9, 2005 · CIK: 0001110458 · Accession: 0000000000-05-028880

AI Filing Summary & Sentiment

File numbers found in text: 333-33540

Date
June 9, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
INSIGHT MIDWEST LP (CIK 0001110458)

Letter

John Abbot Senior Vice President and Chief Financial Officer Insight Midwest, L.P & Insight Capital, Inc. 810 Seventh Avenue New York, New York 10019 Form 10-Q for the quarter ended March 31, 2005 File No. 333-33540 & 333-33540-1

Re: Insight Midwest, L.P & Insight Capital, Inc. Form 10-K for the year ended December 31, 2004 Filed March 31, 2005

Dear Mr. Abbot:

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

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
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<TEXT>

							June 9, 2005

Via U.S. Mail and Fax (917-286-2302)

John Abbot
Senior Vice President and Chief Financial Officer
Insight Midwest, L.P & Insight Capital, Inc.
810 Seventh Avenue
New York, New York 10019

Re:	Insight Midwest, L.P & Insight Capital, Inc.
	Form 10-K for the year ended December 31, 2004
      Filed March 31, 2005

Form 10-Q for the quarter ended March 31, 2005

	File No. 333-33540 & 333-33540-1

Dear Mr. Abbot:

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

     						 Sincerely,

       						Larry Spirgel
    						Assistant Director

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Mr. Earle A. MacKenzie
Shenandoah Telecommunications Company
January 31, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

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