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<SEC-DOCUMENT>0000950123-10-093350.txt : 20101129
<SEC-HEADER>0000950123-10-093350.hdr.sgml : 20101129
<ACCEPTANCE-DATETIME>20101015062144
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-093350
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101015

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SK TELECOM CO LTD
		CENTRAL INDEX KEY:			0001015650
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		IRS NUMBER:				999999999
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11, EULJIRO2-GA
		STREET 2:		JUNG-GU
		CITY:			SEOUL KOREA
		STATE:			M5
		ZIP:			100-999
		BUSINESS PHONE:		82-2-6100-1639

	MAIL ADDRESS:	
		STREET 1:		11, EULJIRO2-GA
		STREET 2:		JUNG-GU
		CITY:			SEOUL
		STATE:			M5
		ZIP:			100-999

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KOREA MOBILE TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19960530
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<HEAD>
<TITLE>corresp</TITLE>
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<BODY bgcolor="#FFFFFF">
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SK Telecom Co., Ltd.<BR>
SK T-Tower<BR>
11, Eulgiro 2-Ga, Jung-gu, Seoul, Korea</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 18pt">October&nbsp;15, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR AND OVERNIGHT DELIVERY</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549
</DIV>


<DIV style="margin-top: pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">Attention:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Mr.&nbsp;Larry Spirgel<BR>
Assistant Director<BR>
Division of Corporation Finance</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 18pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="5%" nowrap align="right"><B>Re:</B>&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>SK Telecom Co., Ltd.</B><BR>
<U><B>Annual Report on </B><B>Form 20-F</B><B> for Fiscal Year Ended December&nbsp;31, 2009</B></U></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Spirgel:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of SK Telecom Co., Ltd., a corporation organized under the laws of the Republic of
Korea (the &#147;<U>Company</U>,&#148; &#147;<U>us</U>&#148; or &#147;<U>we</U>&#148;), this letter responds to the comment
letter, dated October&nbsp;1, 2010, from the staff (the &#147;<U>Staff</U>&#148;) of the U.S. Securities and
Exchange Commission (the &#147;<U>Commission</U>&#148;) to the Company&#146;s Annual Report on Form 20-F for the
fiscal year ended December&nbsp;31, 2009, which was filed with the Commission on June&nbsp;30, 2010 (the
&#147;<U>2009 Annual Report</U>&#148;), which comment letter was addressed to Sang yun Lee, Manager,
Investor Relations Department, of the Company (the &#147;<U>Comment Letter</U>&#148;). For your
convenience, the Staff&#146;s comment is reproduced below in bold type and italics and is followed by
the Company&#146;s response.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Item&nbsp;7.A. Major Shareholders, page 75</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>1.</I></B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I>We note your response to comment 4 in our letter dated September&nbsp;1, 2010. Please refer to
General Instruction F to Form 20-F which defines &#147;host country&#148; as the United States and its
territories. Please indicate the portion of each class of securities held in the United States and
its territories and the number of record holders.</I></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">According to Citibank, N.A., depositary for our American Depositary Receipts, as of December&nbsp;31,
2009, there were 304 U.S. holders of record of our American Depositary Receipts evidencing American
Depositary Shares (&#147;ADSs&#148;), and 24,000,794 shares of our common stock were held in the form of
ADSs. As of such date, outstanding ADSs represented approximately 33.2% of our outstanding common
stock.
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In future filings, we will similarly include the number of record holders of our ADSs and the
portion of our outstanding common stock such ADSs represent.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 12pt">* * *
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter constitutes an acknowledgement on behalf of the Company that:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in
the filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Commission from taking any action with respect to the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert Staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the
United States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We would like to thank you for your review of the 2009 Annual Report. We hope that the
foregoing is responsive to your inquiries. Please direct any further questions or comments to the
Company&#146;s Investor Relations Department, to the attention of Sang yun Lee at 82-2-6100- 1621.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/S/ Dong-Hyun Jang
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Dong-Hyun Jang&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">cc:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Jonathan Groff<BR>
Staff Attorney<BR>
Division of Corporation Finance</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Michael Helsel, Esq.<BR>
Shareholder<BR>
Greenberg Traurig, LLP</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



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