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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000078150-07-000002.txt : 20070501
<SEC-HEADER>0000078150-07-000002.hdr.sgml : 20070501
<ACCEPTANCE-DATETIME>20070109172150
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000078150-07-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHILIPPINE LONG DISTANCE TELEPHONE CO
		CENTRAL INDEX KEY:			0000078150
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RAMON CONJUANGCO BLDG
		STREET 2:		MAKATI AVE
		CITY:			MAKATI METRO MANILA
		STATE:			R6
		ZIP:			0721
		BUSINESS PHONE:		0116328143552

	MAIL ADDRESS:	
		STREET 1:		RAMON CONJUANGCO BLDG
		STREET 2:		MAKATI AVE
		CITY:			MAKATI METRO MANILA
		STATE:			R6
		ZIP:			0721
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<div>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">                                                                                    January
9, 2007</p>

<p style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">Via EDGAR (Correspondence) and Fax</p>

<p style='margin-bottom:0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">Ms.
Cecilia D. Blye, Chief<br>
Office of Global Security Risk<br>
Division of Corporation Finance<br>
Securities and Exchange Commission<br>
100 F Street, N.E.<br>
Washington, D.C. 20549<br>
United States of America<br>
 </p>

<p style='margin-top:0pt;;margin-bottom:0pt;
margin-left:72.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">Re:       Philippine Long Distance
Telephone Company Limited  </p>

<p style='margin-top:0pt;margin-right:1.35pt;margin-bottom:0pt;
margin-left:72.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">            Annual Report on Form
20-F for the Fiscal Year ended December 31, 2005<br>
Filed June 29, 2006<u><br>
File No. 1- 03006                                                                                                </u></p>

<p style='margin-top:0pt;;margin-bottom:0pt;
margin-left:84.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style="margin-top:0;margin-bottom:0">Dear Ms. Blye:</p>

<p style="margin-top:0;margin-bottom:0">We refer to our letter, dated December 29, 2006, in which
we acknowledged that Philippine Long Distance Telephone Company Limited (the
&#147;Company&#148;) received on December 27, 2006<b> </b>the comment letter from the
staff dated December 21, 2006 relating to the Company&#146;s Annual Report on Form
20-F for the fiscal year ended December 31, 2005 (the &#147;Form 20-F&#148;), and sought
an extension for our response to January 15, 2007.  The Company has determined
that it will need more time than initially anticipated to collect and analyze
the relevant data for its response, and now expects to be in a position to
provide a response on or about February 9, 2007.  </p>

<p style='margin-top:0pt;margin-right:0pt;margin-bottom:0pt;
margin-left:216.0pt;margin-bottom:.0001pt;text-indent:36.0pt' style="margin-top:0;margin-bottom:0">Very truly yours,</p>

<p style='margin-top:0pt;margin-right:0pt;margin-bottom:0pt;
margin-left:216.0pt;margin-bottom:.0001pt;text-indent:36.0pt' style="margin-top:0;margin-bottom:0">&nbsp;</p>

<p style='margin-top:0pt;margin-right:0pt;margin-bottom:
0pt;margin-left:252.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0"><u>/s/ Ma. Lourdes C. Rausa-Chan</u></p>

<p style='margin-top:0pt;margin-right:0pt;margin-bottom:
0pt;margin-left:252.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">MA. LOURDES C. RAUSA-CHAN <br>
Senior Vice President</p>

<p style='margin-top:0pt;margin-right:0pt;margin-bottom:
0pt;margin-left:252.0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">Corporate Affairs and Legal
Services Head and Corporate Secretary </p>

<p style='margin-bottom:0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">cc:        Larry Spirgel<br>
Terry French <br>
Pradip Bhaumik</p>

<p style="margin-top:0;margin-bottom:0">            (Securities and Exchange
Commission)</p>

<p style='margin-bottom:0pt;margin-bottom:.0001pt' style="margin-top:0;margin-bottom:0">            Christopher H. Young<br>
Ms. Anabelle L. Chua<br>
June Cheryl C. Furigay </p>

<p style="margin-top:0;margin-bottom:0">            (Philippine Long
Distance Telephone Company)</p>

<p style="margin-top:0;margin-bottom:0">            John D. Young, Jr.<br>
Michael G. DeSombre<br>
Urs Fankhauser<br>
(Sullivan &amp; Cromwell LLP) </p>

</div>

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