SEC Comment Letter for MOBIFON HOLDINGS BV (CIK 0001261606) — Nov 1, 2005

MOBIFON HOLDINGS BV (CIK 0001261606)
Date: Nov. 1, 2005 · CIK: 0001261606 · Accession: 0000000000-05-055424

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AI Filing Summary & Sentiment

File numbers found in text: 333-108879

Date

November 1, 2005

Author

Larry Spirgel

Form

UPLOAD

Company

MOBIFON HOLDINGS BV (CIK 0001261606)

Letter

November 1, 2005 VIA INTERNATIONAL MAIL AND FAX +31 (0) 104 987 722 Mr. Michiel Heere Chief Financial Officer Rivium Quadrant 183-177 15th Floor 2909 LC Capelle aan den IJssel The Netherlands

Re: Mobifon Holdings B.V. Form 20-F for Fiscal Year Ended December 31, 2004 Form 6-K Filed May 19, 2005 File No. 333-108879

Dear Mr. Heere:

We have completed our review of your 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 1, 2005

VIA INTERNATIONAL MAIL AND FAX +31 (0) 104 987 722

Mr.  Michiel Heere
Chief Financial Officer
Rivium Quadrant 183-177 15th Floor
2909 LC Capelle aan den IJssel
The Netherlands

	Re:	Mobifon Holdings B.V.
      Form 20-F for Fiscal Year Ended December 31, 2004
      Form 6-K
		Filed May 19, 2005
		File No.  333-108879

Dear Mr. Heere:

      We have completed our review of your 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. Yves Normand
Mobifon Holdings B.V.
August 10, 2005
Page 1

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

         DIVISION OF
CORPORATION FINANCE

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