LETTER 1 filename1.txt VIA FACSIMILE AND U.S. MAIL July 12, 2005 Ian Cameron Senior Vice President, Finance and Chief Financial Officer Methanex Corporation 1800 Waterfront Centre, 200 Burrard Street Vancouver, British Columbia, Canada V6C 3M1 RE: Form 40-F for Fiscal Year Ended December 31, 2004 Filed March 29, 2005 File No. 0-20115 Dear Mr. Cameron: We have completed our review of your Form 40-F and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or, in his absence, to the undersigned at (202) 551- 3769. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE