6-K

FORM 6-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 of
the Securities Exchange Act of 1934

For the month of:  March 29, 2005

TRICOM, S.A.

(Translation of registrant’s name into English)

Avenida Lope de Vega No. 95, Santo Domingo, Dominican Republic
(Address of principal executives offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F    ý       Form 40-F      o

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes      o      No      ý     

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-

The press release on March 29, 2005, a copy of which is attached as Exhibit 99.1, is incorporated by reference into this Form 6-K.

Exhibits.

The following exhibit is filed with this report:

99.1 -  Press Release, dated March 29, 2005, of TRICOM, S.A.

[Signature on following page.]

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	TRICOM, S.A
Dated: March 29, 2005	By:	/s/ CARL H. CARLSON
		Carl H. Carlson
		Chief Executive Officer

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Exhibit Index

99.1 -  Press Release, dated March 29, 2005, of TRICOM, S.A.

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EX-99.1

Exhibit 99.1

Tricom Announces Change in Independent Auditors

SANTO DOMINGO, Dominican Republic, March 29 — The Board of Directors of Tricom, S.A. (OTC Pink Sheets: TRICY) today announced that Sotomayor & Associates, LLP has been retained to act as the Company’s auditors for the year ended December 31, 2004, succeeding the member firm of KPMG International located in the Dominican Republic (KPMG - Dominican Republic). The auditor relationship between Tricom and KPMG - Dominican Republic will cease upon the completion of the audit for the year ended December 31, 2003.

On November 4, 2004, the Company announced that the filing of the Company’s Annual Report on Form 20-F for the year ended December 31, 2003 was being delayed pending further clarification of the purchase, in December 2002, of 21,212,121 shares of Tricom’s Class A common stock by a group of investors for an aggregate purchase price of approximately US$70 million with funds loaned to the investors by a bank formerly affiliated with GFN Corp., Tricom’s largest shareholder. Tricom’s Board of Directors has appointed a special committee to examine and provide an independent review and evaluation of the above-mentioned transaction.

Sotomayor & Associates, LLP is a Public Company Accounting Oversight Board (PCAOB) registered independent public accounting firm with its principal offices in Pasadena, California. The firm has acted as independent auditor to Tricom USA, the Company’s wholly owned subsidiary in the United States, since 1999.

About TRICOM

Tricom, S.A. is a full service communications services provider in the Dominican Republic. We offer local, long distance, mobile, cable television and broadband data transmission and Internet services. Through Tricom USA, we are one of the few Latin American based long distance carriers that is licensed by the U.S. Federal Communications Commission to own and operate switching facilities in the United States. Through our subsidiary, TCN Dominicana, S.A., we are the largest cable television operator in the Dominican Republic based on our number of subscribers and homes passed. For more information about Tricom, please visit http://www.tricom.net.

For Further Information, Contact:

Miguel Guerrero, Investor Relations

Ph (809) 476-4044 / 4012

e-mail: investor.relations@Tricom.net