SEC Comment Letter for T-Mobile US, Inc. (TMUS) (CIK 0001283699) (TMUS) — Aug 16, 2011
T-Mobile US, Inc. (TMUS) (CIK 0001283699)
Date: Aug. 16, 2011 · CIK: 0001283699 · Accession: 0000000000-11-049545
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August 16, 2011 Via email Mr. J. Braxton Carter Chief Financial Officer MetroPCS Communications, Inc. 2250 Lakeside Boulevard Richardson, Texas 75082 Re: MetroPCS Communications, Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 1, 2011 File no. 1-33409 Dear Mr. Carter: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director