Mail Stop 3561 						 September 21, 2005 Mr. Jacques Mallette Executive Vice President and Chief Financial Officer Quebecor Media Inc. 612 St. Jacques Street Montreal, Quebec, Canada H3C 4M8 	Re:	Quebecor Media Inc. Form 20-F for Fiscal Year Ended December 31, 2004 		Filed March 31, 2005 		File No. 333-13792 Dear Mr. Mallette: We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments. 							Sincerely, 							Larry Spirgel 							Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE