SEC Comment Letter 0000000000-23-009849 to Digicel Holdings, Ltd. (CIK 0001988418)
Digicel Holdings, Ltd. (CIK 0001988418)
Date: Sept. 6, 2023 · CIK: 0001988418 · Accession: 0000000000-23-009849
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United States securities and exchange commission logo
September 6, 2023
Jareth Burke
General Counsel
Digicel Intermediate Holdings Ltd
Clarendon House
2 Church Street
Hamilton HM 11
Bermuda
Re:Digicel Intermediate Holdings Ltd
Application for Qualification of Indenture on Form T-3
Filed August 21, 2023
File No. 022-29107
Dear Jareth Burke:
This is to advise you that we have not reviewed and will not review your application for
qualification of indenture.
Please refer to Section 307(c) of the Trust Indenture Act of 1939 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Charli Gibbs-Tabler at 202-551-6388 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Michael Kaplan