Date:    12/17/97  9:52 AM

Subject: No. S7-26-97 / PT Indonesian Satellite Corporation

PT Indonesian Satellite Corporation
Jl. Medan Merdeka Barat 21
Jakarta 10110
Ph : 62 - 21- 3869112
Facs : 62 - 21- 3804045
E-mail :  bp@indosat.net.id
     
Dear Mr. Katz,
     
According to NIRI's Washington Alert dated December 2, 1997 we 
understand that Congress is on process to vote on disclosure required of 
corporate charitable contributions.
Herewith our comment to the proposals :
     
Firstly, let us introduce our company :
     
PT Indonesian Satellite Corporation (Indosat) is a primary provider of 
international telecommunications services in Indonesia, listed in New 
York Stock Exchange (IIT) and Jakarta Stock Exchange, going public in 
1994.
     
Regarding the proposals, we consider that charitable contributions is an 
immaterial mater. Therefore,  it is not necessary to include it for 
specific disclosure in the proxy. Additionally, such contributions are 
purely the responsibility of the management which is unethically to be 
interferred, it will go against the principles of corporate law and 
governance.
     
     
     
BUDI PRASETYO
General Manager,
Investor Relations Division
Ph : 62 - 21- 3869112
Fax : 62 - 21- 3804045
e-mail : bp@indosat.net.id