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SEC Comment Letter for QUEBECOR MEDIA INC (QBCAF, QBCRF) (CIK 0001156831) — Sep 23, 2005

QUEBECOR MEDIA INC (QBCAF, QBCRF) (CIK 0001156831)
Date: Sept. 23, 2005 · CIK: 0001156831 · Accession: 0000000000-05-049351

AI Filing Summary & Sentiment

File numbers found in text: 333-13792

Date
September 21, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
QUEBECOR MEDIA INC (QBCAF, QBCRF) (CIK 0001156831)

Letter

Mail Stop 3561 September 21, 2005 Mr. Jacques Mallette Executive Vice President and Chief Financial Officer Quebecor Media Inc. 612 St. Jacques Street Montreal, Quebec, Canada H3C 4M8

Re: Quebecor Media Inc. Form 20-F for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 File No. 333-13792

Dear Mr. Mallette:

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

      						 September 21, 2005

Mr. Jacques Mallette
Executive Vice President and Chief Financial Officer
Quebecor Media Inc.
612 St. Jacques Street
Montreal, Quebec, Canada H3C 4M8

	Re:	Quebecor Media Inc.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed March 31, 2005
		File No. 333-13792

Dear Mr. Mallette:

      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
??

??

??

??

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>