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Maurice Blanco
Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017	tel (212) 450-4086 maurice.blanco@davispolk.com

September 22, 2014

VIA EDGAR SUBMISSION

Re:  Telecom Argentina S.A. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 14, 2014 File No. 1-13464

Ms. Cecilia Blye, Chief

Office of Global Security Risk

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E., Mail Stop 3561

Washington, D.C.  20549

Dear Ms. Blye:

On behalf of our client Telecom Argentina S.A. (the “Company”), we acknowledge receipt by the Company of the Staff  (the “Staff”) of the Securities and Exchange Commission’s letter dated September 15, 2014 (the “Comment Letter”) regarding the Company’s above-referenced filing on Form 20-F.

The Company is working expeditiously to respond to the Comment Letter. However, the Company has advised us that it will require additional time to consider and respond to the Staff’s comments. Accordingly, on behalf of the Company, we respectfully request an extension of time to respond to the Comment Letter beyond the ten business days specified therein. The Company anticipates submitting a response to the Staff on or about October 20, 2014.

We are grateful for the Staff’s assistance in this matter. Please do not hesitate to call me at 212 450 4086 or Mr. Marcelo Kozak, the Company’s Chief Accountant & SOX Compliance Officer, at (54 11) 4968-3835 with any questions you may have.

Very truly yours,

/s/ Maurice Blanco

Maurice Blanco

cc: Mr. Marcelo Kozak (Chief Accountant & SOX Compliance Officer, Telecom Argentina S.A.)