LETTER 1 filename1.txt Mail Stop 3561 October 4, 2005 Mr. Ni Yifeng Executive Director and President APT Satellite Holdings Limited 22 Dai Kwai Street Tai Po Industrial Estate, Tai Po New Territories, Hong Kong Tel: 852-26002100 Fax: 852-25220419 Re: APT Satellite Holdings Limited Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 29, 2005 File No. 5-50155 Dear Mr. Yifeng: We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549