SEC Comment Letter for CELLCO PARTNERSHIP (CIK 0001175215) — Oct 31, 2005

CELLCO PARTNERSHIP (CIK 0001175215)
Date: Oct. 31, 2005 · CIK: 0001175215 · Accession: 0000000000-05-055092

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AI Filing Summary & Sentiment

File numbers found in text: 333-92214

Date

October 20, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

CELLCO PARTNERSHIP (CIK 0001175215)

Letter

Securities and Exchange Commission Mail Stop 3561 CF/AD11 100 F St. NE Washington, DC 20549-3561 October 20, 2005 Mr. Dennis F. Strigl President and Chief Executive Officer Cellco Partnership 180 Washington Valley Road Bedminster, NJ 07921

Re: Cellco Partnership Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 14, 2005 File No. 333-92214

Dear Mr. Strigl:

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

Securities and Exchange Commission
Mail Stop 3561
CF/AD11
100 F St. NE
Washington, DC 20549-3561

									October 20, 2005

Mr. Dennis F. Strigl
President and Chief Executive Officer
Cellco Partnership
180 Washington Valley Road
Bedminster, NJ 07921

	Re:	Cellco Partnership
      Form 10-K for Fiscal Year Ended December 31, 2004
      Filed March 14, 2005
		File No. 333-92214

Dear Mr. Strigl:

	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
??

??

??

??

Mr. Dennis F. Strigl
President and Chief Executive Officer
Cellco Partnership
September 1, 2005
Page 2

</TEXT>
</DOCUMENT>

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