LETTER 1 filename1.txt Mail Stop 3561 January 31, 2006 Via U.S. Mail and Fax (972-407-8436) Mr. Gene S. Bertcher President and Chief Financial Officer CabelTel International Corporation 1755 Wittington Place Suite 340 Dallas, TX 75234 RE: CabelTel International Corporation Form 10-K/A No. 4 for the fiscal year ended December 31, 2004 Filed January 17, 2006 File No. 0-08187 Dear Mr. Bertcher: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, /s/ Kyle Moffatt for Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. Robin N. Dickson Harmonic Inc. Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE