CORRESP 1 filename1.htm corresp
 

METZGER & McDONALD PLLC
(formerly Prager, Metzger & Kroemer PLLC)
A PROFESSIONAL LIMITED LIABILITY COMPANY
ATTORNEYS, MEDIATORS & COUNSELORS
         
Steven C. Metzger
  2626 Cole Avenue, Suite 900    
Direct Dial 214-740-5030
  Dallas, Texas 75204-1083   Facsimile 214-523-3838
smetzger@pmklaw.com
  214-969-7600   214-969-7635
 
  www.pmklaw.com    
          July 26, 2005
The Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza, Mail Stop 0407
Washington, D.C. 20549
Attn: Bob Carroll, Staff Accountant
     
Re:
  CabelTel International Corporation (formerly Greenbriar Corporation);
Commission File No. 000-08187, CIK No. 0000105744
Dear Mr. Carroll:
     On behalf of CabelTel International Corporation (“GBR”), at your request, on July 5, 2005, we transmitted by facsimile transmission to Bob Carroll, Staff Accountant of the Securities and Exchange Commission, an instrument entitled “Position Information” with respect to certain issues recently discussed. On behalf of GBR, we respectfully withdraw and rescind such letter dated July 5, 2005 and its enclosure. Such item was submitted at your request as a further “alternative” to the position adopted by the Staff of the Commission.
     As GBR has now submitted a formal appeal to the Office of the Chief Accountant, any discussions concerning such July 5, 2005 letter have been superceded and are no longer relevant. Accordingly, such July 5, 2005, letter addressed to Bob Carroll, and its enclosure, are hereby withdrawn.
Very truly yours,
/s/ Steven C. Metzger
Steven C. Metzger
SCM:ag
     
cc:
  Gene Bertcher, President
 
  CabelTel International Corporation
 
   
 
  Bill Huff
Farmer, Fuqua & Huff, P.C.
 
   
 
  Ed Swalm
Swalm & Associates, P.C.