net20101103_corresp.htm - Provided by MZ Technologies

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TMuTV4FBT92DW2d1J5F+rwK/AK1+yj6L8aGzKUdI4XtIDC9sERt1vOlMYbZOn5V0 8DMwOLO+sc6ubXiL/1pw6w== 0001292814-10-003316.txt : 20110118 0001292814-10-003316.hdr.sgml : 20110117 20101103141214 ACCESSION NUMBER: 0001292814-10-003316 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NET SERVICOS DE COMUNICACAO S A CENTRAL INDEX KEY: 0001024446 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: RUA VERBO DIVINO 1365 1 ANDAR CITY: SAN PAULO STATE: D5 ZIP: 04719-002 BUSINESS PHONE: 551151862684 MAIL ADDRESS: STREET 1: RUA VERBO DIVINO 1356 STREET 2: 1 ANDAR CITY: SAO PAULO STATE: D5 ZIP: 04719-002 FORMER COMPANY: FORMER CONFORMED NAME: GLOBO CABO SA DATE OF NAME CHANGE: 19981113 FORMER COMPANY: FORMER CONFORMED NAME: MULTICANAL HOLDINGS INC DATE OF NAME CHANGE: 19961009 CORRESP 1 filename1.htm net20101103_corresp.htm - Provided by MZ Technologies

November 3, 2010

VIA EDGAR

Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Mail Stop 3720

Re:       Net Serviços de Comunicação S.A.
            Form 20-F for Fiscal Year Ended December 31, 2009
            Filed May 21, 2010
            File No. 0-28860

Dear Mr. Spirgel:

This letter acknowledges the receipt by Net Serviços de Comunicação S.A. (the “Company”) of your letter, dated October 21, 2010, relating to the Annual Report on Form 20-F of the Company for the year ended December 31, 2009 filed with the Securities and Exchange Commission (the “Commission”) on May 21, 2010. As discussed by telephone, the Company advises the staff of the Commission that it expects to file a response to your letter on or before November 19, 2010.

Mr. Larry Spirgel
Division of Corporation Finance

November 3, 2010

* * * *

If you have any questions regarding this letter, please do not hesitate to call the undersigned at +(55) (11) 2111-2811.

Sincerely,

/s/ Marcio Minoru Miyakava
Marcio Minoru Miyakava
Investor Relations Officer

cc: José Antônio Guaraldi Félix, Chief Executive Officer

André Müller Borges, Chief Legal Officer
Gregory V. Gooding, Esq., Debevoise & Plimpton LLP
Paul M. Rodel, Esq., Debevoise & Plimpton LLP

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