SEC Company Response from MASISA S.A. (CIK 0001216559) — Dec 5, 2005

MASISA S.A. (CIK 0001216559)
Date: Dec. 5, 2005 · CIK: 0001216559 · Accession: 0001104659-05-059156

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File numbers found in text: 333-128972

Date

December 5, 2005

Author

/s/ Patricio

Form

CORRESP

Company

MASISA S.A. (CIK 0001216559)

Letter

MASISA S.A.

Avenida Apoquindo 3650, Piso

Las Condes

Santiago, Chile

(56-2) 350-6000

December 5, 2005

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Pamela Long

Re:

Masisa S.A.

Form F-1 Registration Statement No. 333-128972

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933 (the “Securities Act”), Masisa S.A. (the “Company”) hereby requests that the effectiveness of the Company’s Registration Statement on Form F-1 (Reg. No. 333-128972) be accelerated to 3:00 p.m. EST on December 6, 2005, or as soon as practicable thereafter.

I hereby acknowledge on behalf of the Company that:

• should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Form F-1 effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Patricio
Reyes U.

Show Raw Text

CORRESP
1
filename1.htm

MASISA S.A.

Avenida Apoquindo 3650, Piso
10

Las Condes

Santiago, Chile

(56-2) 350-6000

December 5, 2005

Securities and Exchange
Commission

Division of Corporate
Finance

100 F Street, N.E.

Washington, DC  20549

Attention:  Pamela Long

  Re:

  Masisa S.A.

  Form F-1
  Registration Statement No. 333-128972

Ladies and Gentlemen:

Pursuant
to Rule 461(a) under the Securities Act of 1933 (the “Securities Act”),
Masisa S.A. (the “Company”) hereby requests that the effectiveness of the
Company’s Registration Statement on Form F-1 (Reg. No. 333-128972) be
accelerated to 3:00 p.m. EST on December 6, 2005, or as soon as
practicable thereafter.

I
hereby acknowledge on behalf of the Company that:

•                  should the United States Securities
and Exchange Commission (the “Commission”) or the staff, acting pursuant to
delegated authority, declare the Form F-1 effective, it does not foreclose
the Commission from taking any action with respect to the filing;

•                  the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

•                  the Company may not assert this
action as defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.

  Sincerely,

  /s/ Patricio
  Reyes U.

  Patricio Reyes
  U.

  General Counsel

cc:           Alejandro
Droste B.

Chief
Financial Officer, Masisa S.A.

Richard M. Kosnik, Esq.

Jones Day

SecProbe.io