SEC Comment Letter for CLAXSON INTERACTIVE GROUP INC (CIK 0001132340) — Sep 21, 2005

CLAXSON INTERACTIVE GROUP INC (CIK 0001132340)
Date: Sept. 21, 2005 · CIK: 0001132340 · Accession: 0000000000-05-048891

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AI Filing Summary & Sentiment

Date

September 21, 2005

Author

/s/ Kyle Moffatt for

Form

UPLOAD

Company

CLAXSON INTERACTIVE GROUP INC (CIK 0001132340)

Letter

September 21, 2005 Mr. Jose Antonio Ituarte Chief Financial Officer Claxson Interactive Group Inc. Avenida Melian 2752 C1430EYH Buenos Aires Argentina File No. 0-33143

Re: Claxson Interactive Group Inc. Form 20-F for Fiscal Year Ended December 31, 2004 Filed July 15,2005

Dear Mr. Ituarte:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
/s/ Kyle Moffatt for

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561

									September 21, 2005

Mr. Jose Antonio Ituarte
Chief Financial Officer
Claxson Interactive Group Inc.
Avenida Melian 2752
C1430EYH Buenos Aires
Argentina

	Re:	Claxson Interactive Group Inc.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed July 15,2005

		File No. 0-33143

Dear Mr. Ituarte:

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								/s/ Kyle Moffatt for

								Larry Spirgel
								Assistant Director

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Mr. Robin N. Dickson
Harmonic Inc.
Page 1

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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