SEC Comment Letter for T-Mobile US, Inc. (TMUS) (CIK 0001283699) (TMUS) — May 10, 2012
T-Mobile US, Inc. (TMUS) (CIK 0001283699)
Date: May 10, 2012 · CIK: 0001283699 · Accession: 0000000000-12-024363
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File numbers found in text: 001-33409
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May 10, 2012 Via E-mail Mr. J. Braxton Carter Chief Financial Officer MetroPCS Communications, Inc. 2250 Lakeside Boulevard Richardson, TX 75082-4304 Re: MetroPCS Communications, Inc. Form 10-K for the fiscal year ended December 31, 2011 Filed February 29, 2012 File No. 001-33409 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 fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Carlos Pacho for Larry Spirgel Assistant Director