SEC Comment Letter for SR TELECOM INC (CIK 0001223165) — Dec 2, 2005

SR TELECOM INC (CIK 0001223165)
Date: Dec. 2, 2005 · CIK: 0001223165 · Accession: 0000000000-05-060656

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AI Filing Summary & Sentiment

File numbers found in text: 000-50378

Date

November 18, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

SR TELECOM INC (CIK 0001223165)

Letter

November 18, 2005 David L. Adams Sr. Vice-President, Finance and Chief Financial Officer 8150 Trans Canada Highway Montreal, QC H4S1M5 Canada Forms 6-K for Fiscal Quarter Ended March 31, 2005 File No. 000-50378

Re: SR Telecom, Inc Form 20-F for Fiscal Year Ended December 31, 2004 Filed May 2, 2005

Dear Mr. Adams:

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

      							November 18, 2005

David L. Adams
Sr. Vice-President, Finance and Chief Financial Officer
8150 Trans Canada Highway
Montreal, QC H4S1M5
Canada

	Re:	SR Telecom, Inc
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed May 2, 2005

		Forms 6-K for Fiscal Quarter Ended March 31, 2005
      File No. 000-50378

Dear Mr. Adams:

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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Mr. Adams
SR Telecom,Inc
July 14, 2005
Page 4

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

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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