DIRECCIÓN CORPORATIVA DE FINANZAS
SUBDIRECCIÓN DE FINANCIAMIENTOS Y TESORERIA
December 17, 2008
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
ATTN: Sean Donahue
Re: | Pemex Project Funding Master Trust (Commission File No. 333-152486-04)
|
Ladies and Gentlemen:
On behalf of the Pemex Project Funding Master Trust (the “Master Trust”), I hereby request that the effectiveness of the above-captioned Registration Statement on Form F-4/A be accelerated to 2:00 p.m. on December 18, 2008, or as soon thereafter as practicable.
| Petróleos Mexicanos and the Master Trust acknowledge that: | ||
| • | should the Securities and Exchange Commission (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 Petróleos Mexicanos and the Master Trust from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
“2008, Año de la Educación Fisica y el Deporte”
P E T R Ó L E O S M E X I C A N O S
Marina Nacional 329, Col. Huasteca, México 11311, D.F.
www.pemex.com
| • | Petróleos Mexicanos and the Master Trust 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. |
| Very truly yours, | |
| /s/ Mauricio Alazraki Pfeffer |
| Mauricio Alazraki Pfeffer Managing Director of Finance and Treasury of Petróleos Mexicanos |
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“2008, Año de la Educación Fisica y el Deporte”
P E T R Ó L E O S M E X I C A N O S
Marina Nacional 329, Col. Huasteca, México 11311, D.F.
www.pemex.com