-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950123-09-024638.txt : 20090908
<SEC-HEADER>0000950123-09-024638.hdr.sgml : 20090907
<ACCEPTANCE-DATETIME>20090723114129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-024638
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ASIA PACIFIC WIRE & CABLE CORP LTD
		CENTRAL INDEX KEY:			0001026980
		STANDARD INDUSTRIAL CLASSIFICATION:	DRAWING AND INSULATING NONFERROUS WIRE [3357]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO 42 LIU FANG RD
		STREET 2:		JURONG TOWN
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="y01969y0196900.gif" alt="(MORRISON FOERSTER LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" NOWRAP>1290 AVENUE OF THE AMERICAS<br>
NEW YORK, NY 10104-0050<br><br>
TELEPHONE: 212.468.8000<br>
FACSIMILE: 212.468.7900<br><br>
WWW.MOFO.COM
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">morrison &#038; foerster llp</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">new york, san francisco,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">los angeles, palo alto,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">san diego, washington, d.c.</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">northern virginia, denver,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">sacramento, walnut creek</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">tokyo, london, beijing,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">shanghai, hong kong,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">singapore, brussels</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="65%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">May&nbsp;28, 2009
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Writer&#146;s Direct Contact</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">212.468.8025</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">mhagan@mofo.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">By Telefacsimile and Mail
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram, Esq.<BR>
Legal Branch Chief<BR>
United States Securities and Exchange Commission<BR>
Mail Stop 7010<BR>
Washington, D.C. 20549-7010

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Asia Pacific Wire &#038; Cable Corporation Limited</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Post Effective Amendment No.&nbsp;2 to</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registration Statement on Form&nbsp;F-1</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed on May&nbsp;13, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File No.&nbsp;333-153796</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Ingram:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Thank you for your letter dated May&nbsp;27, 2009. We note your comment regarding the currency of the
audited financial statements of the company included in its Registration Statement on Form F-1 and
the company is diligently addressing that point and we will provide a definitive response in the
near future.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">To the best of my knowledge, there have been no offers or sales pursuant to the prospectus since
the effective date of the company&#146;s Registration Statement on Form F-1 by the two holders of common
shares covered by the prospectus. I am seeking to confirm that point and will provide a definitive
response as soon as possible.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please feel free to contact me if you wish to discuss any of the foregoing.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Michael J. Hagan
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mr. Yuan Chun Tang</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jessica Kane, Esq.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

<!-- PAGEBREAK -->
<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="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="y01969y0196900.gif" alt="(MORRISON FOERSTER LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" NOWRAP>1290 AVENUE OF THE AMERICAS<br>
NEW YORK, NY 10104-0050 <br><br>
TELEPHONE: 212.468.8000 <br>
FACSIMILE: 212.468.7900<br><br>
WWW.MOFO.COM
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">morrison &#038; foerster llp</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">new york, san francisco,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">los angeles, palo alto,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">san diego, washington, d.c.</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">northern virginia, denver,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">sacramento, walnut creek</FONT><br><br>
<FONT style="font-variant: SMALL-CAPS">tokyo, london, beijing,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">shanghai, hong kong,</FONT><br>
<FONT style="font-variant: SMALL-CAPS">singapore, brussels</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="65%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="28%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">July&nbsp;7, 2009
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Writer&#146;s Direct Contact</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">212.468.8025</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">mhagan@mofo.com</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">By Telefacsimile and Mail
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram, Esq.<BR>
Legal Branch Chief<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.E., Mail Stop 7010<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Asia Pacific Wire &#038; Cable Corporation Limited (the &#147;Company&#148;)</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Post Effective Amendment No.&nbsp;2 to</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Registration Statement on Form&nbsp;F-1</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed on May&nbsp;13, 2009</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">File No.&nbsp;333-153796</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Ingram:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">As a follow-up to my letter to you dated May&nbsp;28, 2009, in response to your letter dated May&nbsp;27,
2009, I wish to inform you that the Company filed today with the Securities and
Exchange Commission (the &#147;Commission&#148;) Post-Effective Amendment No.&nbsp;3 to the Company&#146;s Registration
Statement on Form F-1 (the &#147;Registration Statement&#148;), which incorporates by reference the audited
financial statements included in the Company&#146;s Form 20-F/A for the fiscal year ended December&nbsp;31,
2008 filed with the Commission on July&nbsp;6, 2009.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Furthermore, I wish to inform the Commission that the holders of securities registered under the
Registration Statement have confirmed to me that neither of them has made any offers to sell or
solicited any offers to purchase common shares pursuant to, or in reliance on, the prospectus that
forms part of the Registration Statement since the effective date of the Registration Statement.
</DIV>


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

<!-- PAGEBREAK -->
<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: 12pt"><IMG src="y01969y0196900.gif" alt="(MORRISON FOERSTER LOGO)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Jay Ingram<BR>
July&nbsp;7, 2009<BR>
Page Two

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please feel free to contact me if you wish to discuss any of the foregoing.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Michael J. Hagan
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="96%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Mr. Yuan Chun Tang</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jessica Kane, Esq.</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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



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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
