From: Currielche Cruz Teresa [TCURRIEL@telmex.com]
Sent: Friday, December 14, 2001 1:13 PM
To: 'SEC comments EDGAR'
Subject: File No. S7-18-01


Regarding the proposed rules for foreign issuers filling with EDGAR, I would
like to comment that the four months trial period should be increased to six
months, in order for the companies to be able to file the annual report or
Form 20-F within this period of test.

In the side of costs, it seems that the companies will be better off in the
short term if we could file directly with SEC. However, we have been
informed that the SEC has some restrictions regarding the versions of the
software it can handle and thru which issuers can send the information.

In some cases, we do not have the latest version of the software and it
could be difficult at this point, to update it just for handling the EDGAR
system. It will be useful if you consider that the latest versions can read
the old ones.

My name is Teresa Currielche, Shareholders Service Manager, Teléfonos de
México, S.A. de C.V. (TMX traded on NYSE, TFONY traded on Nasdaq).

Best regards,