0000950103-11-005275.txt : 20120322 0000950103-11-005275.hdr.sgml : 20120322 20111215154338 ACCESSION NUMBER: 0000950103-11-005275 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TELECOM ARGENTINA SA CENTRAL INDEX KEY: 0000932470 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALICIA MOREAU DE JUSTO 50 CITY: BUENOS AIRES STATE: C1 ZIP: C1107AAB BUSINESS PHONE: 54-11-4968-4000 MAIL ADDRESS: STREET 1: ALICIA MOREAU DE JUSTO 50 CITY: BUENOS AIRES STATE: C1 ZIP: C1107AAB FORMER COMPANY: FORMER CONFORMED NAME: TELECOM ARGENTINA STET FRANCE TELECOM SA DATE OF NAME CHANGE: 19950809 CORRESP 1 filename1.htm
December 15, 2011

VIA EDGAR SUBMISSION

Re: 
Telecom Argentina S.A.
Form 20-F for the Fiscal Year Ended December 31, 2010
Filed June 29, 2011
File No. 1-13464
 
Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C.  20549

Dear Mr. Spirgel:

On behalf of our client Telecom Argentina S.A. (the “Company”), we acknowledge receipt by the Company of the Staff  (the “Staff”) of the Securities and Exchange Commission’s letter dated December 7, 2011 (the “Comment Letter”) regarding the Company’s above-referenced filing on Form 20-F.

The Company is working expeditiously to respond to the Comment Letter. However, the Company has advised us that it will require additional time to consider and respond to the Staff’s comments. Accordingly, on behalf of the Company, we respectfully request an extension of time to respond to the Comment Letter beyond the ten business days specified therein. The Company anticipates submitting a response to the Staff on or about January 10, 2012.

We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at (650) 752-2007 or Mr. Marcelo Kozak, the Company’s Chief Accountant & SOX Compliance Officer, at (54 11) 4968-3835 with any questions you may have.

 
Very truly yours,
   
 
/s/ Julia Cowles
 
Julia Cowles



cc:
Mr. Marcelo Kozak (Chief Accountant & SOX Compliance Officer, Telecom Argentina S.A.)