SEC Company Response from MASISA S.A. (CIK 0001216559) — Dec 5, 2005
MASISA S.A. (CIK 0001216559)
Date: Dec. 5, 2005 · CIK: 0001216559 · Accession: 0001104659-05-059191
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File numbers found in text: 333-128972
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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 of the United States Securities and Exchange Commission (the “Commission”) 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 Commission or the staff, acting pursuant to delegated authority, declare the filing 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 staff comments and the declaration of effectiveness as a 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