October 18, 2005 Mail Stop 3561 Via U.S. Mail and Fax (212-969-2900) Mr. Carlos Eduardo Malagoni Chief Financial Officer Tevecap S.A. Av.das Nacoes Unidas 7221 - 7 andar Sao Paulo SP Brazil 05425-902 	Re:	Tevecap S.A Form 20-F for the Year Ended December 31, 2004 		File No. 333-22267 		TVA Sistema de Televisao S.A. 		File No. 333-22267-01 		TVAPAR S.A. 		File No. 333-22267-17 Dear Mr. Malagoni: 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