[FIRM NAME IN CHINESE CHARACTERS]
SIDLEY AUSTIN BROWN & WOOD
BEIJING 39TH FLOOR, TWO INTERNATIONAL FINANCE CENTRE LOS ANGELES
---- 8 FINANCE STREET ----
BRUSSELS CENTRAL, HONG KONG NEW YORK
---- TELEPHONE (852) 2509-7888 ----
CHICAGO FACSIMILE (852) 2509-3110 SAN FRANCISCO
---- www.sidley.com ----
DALLAS SHANGHAI
---- FOUNDED 1866 ----
GENEVA SINGAPORE
---- ----
HONG KONG TOKYO
---- ----
LONDON WASHINGTON, D.C.
WRITER'S DIRECT NUMBER WRITER'S E-MAIL ADDRESS
852 2901 3886 msheridan@sidley.com
VIA EDGAR September 7, 2005
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U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Mr. Larry Spirgel, Assistant Director
Re: PT Indosat Tbk.
Form 20-F for Fiscal Year Ended December 31, 2004, Filed
June 29, 2005 File No. 1-13330
Ladies and Gentlemen:
This is to confirm our conversation on Tuesday morning your time
concerning your letter dated August 23 2005 to PT Indosat Tbk ("Indosat"). We
are representing Indosat in connection with this matter, and on behalf of
Indosat confirm receipt of your letter. It appears that the letter was sent by
mail and accordingly Indosat did not receive it until Tuesday, September 5,
2005. Indosat is considering the staff's comments and, at this stage, expects
to respond within 10 business days.
Sincerely,
/s/ Matthew Sheridan
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Matthew Sheridan
Partner