CORRESP 2 filename2.txt 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 May 6, 2005 The Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Re: CabelTel International Corporation, CIK No. 0000105744; Commission File No. 000-08187 Gentlemen: On behalf of CabelTel International Corporation, we are delivering for filing with the Commission Amendment No. 3 to Form 10-K for the fiscal year ended December 31, 2004. Amendment No. 3 is filed under cover of Form 10-K/A amending the original filing in order to correct minor references and typographical errors on several pages, which includes an explanation of the changes and attaches replacement pages for inclusion in the Form 10-K bearing the same page numbers as the original pages. The enclosed filing does not materially change any information in the original Form 10-K as filed, nor does it involve any restatement of any financial information. Any questions relating to the enclosed filing may be addressed to the undersigned at the address and telephone set forth above or to Gene S. Bertcher, President and Chief Financial Officer of the Registrant at the Registrant's principal executive office address or at 972-407-8400. Very truly yours, /s/ Steven C. Metzger Steven C. Metzger SCM:ag Enclosure cc: Gene S. Bertcher President and Chief Financial Officer CabelTel International Corporation 1755 Wittington Place, Suite 340 Dallas, TX 75234