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SEC Comment Letter for MAHANAGAR TELEPHONE NIGAM LTD (CIK 0001160262) — Aug 2, 2005

MAHANAGAR TELEPHONE NIGAM LTD (CIK 0001160262)
Date: Aug. 2, 2005 · CIK: 0001160262 · Accession: 0000000000-05-039758

AI Filing Summary & Sentiment

Date
August 2, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
MAHANAGAR TELEPHONE NIGAM LTD (CIK 0001160262)

Letter

Mail Stop 3561- CF/AD 11 August 2, 2005 Ms. Anita Soni, Director (Finance) Mahanagar Telephone Nigam Limited 12th Floor, Jeevan Bharati Tower-1 124 Connaught Circus New Delhi 110 001 India

Re: Mahanagar Telephone Nigam Limited Form 20-F for the fiscal year ended March 31, 2004 Filed Sept. 30, 2004 File No. 1-15252

Dear Ms. Soni:

We have completed our review of the above filing and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
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Mail Stop 3561- CF/AD 11

August 2, 2005

Ms. Anita Soni, Director (Finance)
Mahanagar Telephone Nigam Limited
12th Floor, Jeevan Bharati Tower-1
124 Connaught Circus
New Delhi 110 001
India

Re: 	Mahanagar Telephone Nigam Limited
Form 20-F for the fiscal year ended March 31, 2004
Filed Sept. 30, 2004
File No. 1-15252

Dear Ms. Soni:

      We have completed our review of the above filing and do not,
at
this time, have any further comments.

Sincerely,

Larry Spirgel
Assistant Director

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Mahanagar Telephone Nigam Limited
March 31, 2005
Page 1 of 1

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