<SEC-DOCUMENT>0000950123-11-070350.txt : 20111024
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<ACCEPTANCE-DATETIME>20110729161009
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ACCESSION NUMBER:		0000950123-11-070350
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110729

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
		STATE OF INCORPORATION:			D0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ROOM B 7/FL., NO. 132, SEC. 3
		STREET 2:		MIN-SHENG EAST ROAD
		CITY:			TAIPEI, 105
		STATE:			F5
		ZIP:			105
		BUSINESS PHONE:		886-2-2712-2558

	MAIL ADDRESS:	
		STREET 1:		ROOM B 7/FL., NO. 132, SEC. 3
		STREET 2:		MIN-SHENG EAST ROAD
		CITY:			TAIPEI, 105
		STATE:			F5
		ZIP:			105
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">July&nbsp;29, 2011
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>By Email: <I>(IngramJ@sec.gov)</I>, and U.S. Mail</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram, Esq.<BR>
Legal Branch Chief<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C. 20549

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    <TD nowrap align="left"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Asia Pacific Wire &#038; Cable Corporation Limited</B><br>
<B>Post-Effective Amendment No.&nbsp;7 to Form-1 on Form&nbsp;F-3</B><br>
<B>Filed July&nbsp;11, 2011</B><br>
<B>File No.&nbsp;333-153796</B></TD>
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<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">We are in receipt of the letter of the Division of Corporation Finance dated July&nbsp;28, 2011 with
regard to Post-Effective Amendment No.&nbsp;7 to Form-1 on Form F-3 of Asia Pacific Wire &#038; Cable
Corporation Limited (the &#147;Company&#148;). In order to provide a definitive response to the question
raised in the letter of the Division, we are making inquiries, and confirming the records, of
several parties, including the holders of the common shares that are registered securities under
the registration statement to which the Post-Effective Amendment relates, and the U.S. transfer
agent and the Bermuda transfer agent and Corporate Secretary of APWC . In the case of the latter
parties, the responsible persons are out of their office until early next week. Accordingly, we
propose to provide to the Division a definitive response as soon as possible after we have had an
opportunity to communicate with those latter parties.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Of course, please contact me if you have any further questions with regard to this matter.
</DIV>

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


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


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    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Jessica S. Kane, Esq.<br>
Mr.&nbsp;Frank Tseng</TD>
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    <TD align="left" valign="top" nowrap>Michael.Hagan@ThompsonHine.com&nbsp;&nbsp;Phone 212.908.3916&nbsp;&nbsp;Fax 212.344.6101
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    <TD>&nbsp;</TD>
    <TD align="right" valign="top">206247</TD>
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