0000950123-11-032303.txt : 20110520 0000950123-11-032303.hdr.sgml : 20110520 20110404062114 ACCESSION NUMBER: 0000950123-11-032303 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CITY TELECOM (H.K.) LTD CENTRAL INDEX KEY: 0001097086 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 000000000 STATE OF INCORPORATION: K3 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LEVEL 39, TOWER I, METROPLAZA STREET 2: NO.223 HING FONG ROAD CITY: KWAI CHUNG, NEW TERRITORIES STATE: K3 ZIP: 00000 BUSINESS PHONE: 852-3145-6888 MAIL ADDRESS: STREET 1: LEVEL 39, TOWER I, METROPLAZA STREET 2: NO.223 HING FONG ROAD CITY: KWAI CHUNG, NEW TERRITORIES STATE: K3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: CITY TELECOM H K LTD DATE OF NAME CHANGE: 19991018 CORRESP 1 filename1.htm CORRESP
[Letterhead of City Telecom (H.K.) Limited]
April 4, 2011
VIA EDGAR
             
United States Securities & Exchange Commission    
100 F Street, N.E.    
Washington, D.C. 20549    
Attention:   Larry Spirgel, Assistant Director
    Kathleen Krebs, Special Counsel
    Brandon Hill, Attorney-Advisor
    Dean Suchiro, Accountant
    Kyle Moffatt, Accountant Branch Chief
 
            
 
  RE:   City Telecom (H.K.) Limited    
 
      Form 20-F for the year ended August 31, 2010    
 
      Filed December 17, 2010    
 
      File No. 000-30354    
Ladies and Gentlemen:
This letter is to confirm the conversation between Mr. Brandon Hill, Attorney-Advisor, and our U.S. counsel, Jones Day, on March 29, 2011 regarding the further comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) on item 5 of our response letter dated March 23, 2011. We respectfully submit that all exhibits required to be filed in our Form 20-F for the fiscal year ended August 31, 2010 had been filed on December 17, 2010. Pursuant to the Staff comment, we will include in our future Form 20-F and other SEC filings, a full index identifying all the exhibits that are required to be filed. Where exhibits are incorporated by reference in our previous filings, we will note this fact in the index.
Please direct any comments or requests for additional information to my attention at +852 3145 4710.
         
  Sincerely,

City Telecom (H.K.) Limited
 		  
  /s/ Lai Ni Quiaque    
  By: Lai Ni Quiaque   
  Title:   Chief Financial Officer   
 
CC:  
Jeffrey Maddox, Jones Day
Virginia Tam, Jones Day