-----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, F9JenyB9a8Fc9h8RTz3EbWo7+9GqELRxcJAJTHi4qTQb2oxfPIXEkBaCbPnVAWBc fDrNIGXQXpxzah7/J6QsFQ== 0001104659-05-059191.txt : 20061003 0001104659-05-059191.hdr.sgml : 20061003 20051205201514 ACCESSION NUMBER: 0001104659-05-059191 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MASISA S.A. CENTRAL INDEX KEY: 0001216559 STANDARD INDUSTRIAL CLASSIFICATION: LUMBER & WOOD PRODUCTS (NO FURNITURE) [2400] IRS NUMBER: 000000000 STATE OF INCORPORATION: F3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: AV. APOQUINDO 3650, PISO 10 CITY: LAS CONDES, SANTIAGO STATE: F3 ZIP: 00000 BUSINESS PHONE: 56 (2) 350-6000 MAIL ADDRESS: STREET 1: AV. APOQUINDO 3650, PISO 10 CITY: LAS CONDES, SANTIAGO STATE: F3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: TERRANOVA S A DATE OF NAME CHANGE: 20050317 FORMER COMPANY: FORMER CONFORMED NAME: FORESTAL TERRANOVA S A DATE OF NAME CHANGE: 20030129 CORRESP 1 filename1.htm

 

MASISA S.A.

Avenida Apoquindo 3650, Piso 10

Las Condes

Santiago, Chile

(56-2) 350-6000

 

December 5, 2005

 

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC  20549

Attention:  Pamela Long

 

 

Re:

Masisa S.A.

 

 

Form F-1 Registration Statement No. 333-128972

 

Ladies and Gentlemen:

 

Pursuant to Rule 461(a) under the Securities Act of 1933 (the “Securities Act”), Masisa S.A. (the “Company”) hereby requests of the United States Securities and Exchange Commission (the “Commission”) that the effectiveness of the Company’s Registration Statement on Form F-1 (Reg. No. 333-128972) be accelerated to 3:00 p.m. EST on December 6, 2005, or as soon as practicable thereafter.

 

I hereby acknowledge on behalf of the Company that:

 

•      should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

•      the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

•      the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Sincerely,

 

 

 

/s/ Patricio Reyes U.

 

 

Patricio Reyes U.

 

General Counsel

 

cc:           Alejandro Droste B.

Chief Financial Officer, Masisa S.A.

 

Richard M. Kosnik, Esq.

Jones Day

 

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