-----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, Wh2ZuUscJjoC1aij8ZtRK+kxQXVG/lS9oAOLNgnR+2Yy8rC9YTtRTKn0gQhklFSH K63pbw0/rtGIjNMlzitB1A== 0001047469-05-024695.txt : 20060928 0001047469-05-024695.hdr.sgml : 20060928 20051013210711 ACCESSION NUMBER: 0001047469-05-024695 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SR TELECOM INC CENTRAL INDEX KEY: 0001223165 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 000000000 STATE OF INCORPORATION: A8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 8150 TRANS CANADA HIGHWAY CITY: ST LAURENT STATE: A8 ZIP: H4C 1M5 CORRESP 1 filename1.htm


		(SR TELECOM LOGO)
		David L. Adams Sr VP Finance & CFO Tel: (514)335-4035 Fax: (514)956-4405 e:mail: DavidL_Adams@srtelecom.com


		October 13, 2005

Mr. Larry Spirgel
Assistant Director
United States Securities and Exchange Commission
Washington, D.C.
20549
USA

Dear Mr. Spirgel,


Re:		SR Telecom Inc.
		Form 20F for the Fiscal Year Ended December 31, 2004 Filed May 2, 2005

		Form 6K dated July 30, 2004 Filed August 2, 2004 File No. 000-50378

Thank you for your letter of September 28, 2005 with respect to our business dealings with Sudan.

While Sudan is currently subject to economic sanctions administered by the US Treasury Department's Office of Foreign Assets Control, Sudan is not currently subject to economic sanctions by Canada and as such, SR Telecom was able to contract with Sudatel, the largest telecommunications service provider in the country.

The contract that we were executing in 2003 and 2004 was a rural access program in the areas surrounding Khartoum, served by our SR 500 product line, produced in Canada. That contract has been concluded and our revenues to Sudan in 2005 were not material, at approximately 1% of consolidated revenue to date. We do not expect to have a material exposure to Sudatel in the near future, nor do we consider those contracts to be a material investment risk for our security holders.

We are not aware of any current material holdings in our securities by any state pension funds or other similar entities that would be affected by the referenced legislation.

We trust that this will be satisfactory for your purposes but should you have any questions or comments regarding our response, please do not hesitate to contact us directly.

Yours very truly,

/s/ David L. Adams

David L. Adams
Senior Vice-President Finance & CFO

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