Mail Stop 3720 							February 15, 2006 Ms. Janice Lee Executive Vice President and Chief Financial Officer hanarotelecom incorporated Tae-pyung-ro 2-43 Chung-ku, Seoul 100-733 Korea 	Re:	hanarotelecom incorporated Form 20-F for Fiscal Year Ended December 31, 2004 		Filed June 29, 2005 		File No. 1-15012 Dear Ms. Lee: 	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