MTR Corporation Limited
MTR Tower, Telford Plaza
33 Wai Yip Street
Kowloon Bay, Hong Kong
February 6, 2006
Via Facsimile and EDGAR
Ms. Linda Cvrkel
Branch Chief
Mail Stop 0305
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
United States of America
| Re: | Annual Report on Form 20-F for the Fiscal Year |
ended December 31, 2004 (File No. 333-13904)
Dear Ms. Cvrkel:
We are writing to inform you that MTR Corporation Limited (the “Company”) has received the comment letter from the staff dated January 24, 2006 relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2004 (the “Form 20-F”), which was filed with the Securities and Exchange Commission on June 17, 2005. We note that your comment letter also relates to our response letter dated December 2, 2005 (the “Response Letter”) to the comment letter from the staff dated October 21, 2005. On behalf of the Company, we wish to thank you and the other members of the staff for taking the time to review the Form 20-F and our Response Letter and for providing us with your helpful comments.
We are in the process of compiling a response to your letter and we will respond to you shortly.
| Very truly yours, | ||
/s/ Lincoln K.K. Leong | ||
| Name: | Lincoln K.K. Leong | |
| Title: | Finance Director | |
| cc: | Jeffrey Sears |
(Securities and Exchange Commission)
C.K. Chow
(MTR Corporation Limited)
William Y. Chua
John D. Young, Jr.
(Sullivan & Cromwell LLP)
