<SEC-DOCUMENT>0000950123-11-082166.txt : 20111024
<SEC-HEADER>0000950123-11-082166.hdr.sgml : 20111024
<ACCEPTANCE-DATETIME>20110901181912
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-082166
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110901

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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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center" style="font-size: 10pt; margin-top: 6pt">
ASIA PACIFIC WIRE &amp; CABLE CORPORATION LIMITED<BR>
7/Fl. B, No. 132, Sec. 3<BR>
Min-Sheng East Road<BR>
Taipei, 105, Taiwan<BR>
Republic of China<BR>

</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">August&nbsp;31, 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><BR>
<U>By Edgar</U>

</DIV>

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

</DIV>
<DIV align="center">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Re:</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Asia Pacific Wire &#038; Cable
Corporation Limited (the &#147;Company&#148;)</B></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"><B>File No.&nbsp;333-153796</B></TD>
</TR>
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</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">This letter is in response to your letter of July&nbsp;28, 2011 and subsequent telephone discussions
between a member of the staff at the Commission and our Company&#146;s U.S. counsel at Thompson Hine
LLP.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Division has inquired as to whether, during the period subsequent to April&nbsp;1, 2011, any offers
or sales were made pursuant to the prospectus (the &#147;Prospectus&#148;) contained in the Registration
Statement, as amended by Post-Effective Amendment No.&nbsp;6 to Form F-1 effective as of October&nbsp;6,
2010, and as proposed to be amended further by Post-Effective Amendment No.&nbsp;8 (&#147;PEA No.&nbsp;8&#148;) to the
Form F-1 on Form F-3 registration statement filed with the Commission on or about the date hereof
(such registration statement as so amended is herein the &#147;Registration Statement&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The holders of the common shares that are registered securities covered by the Registration
Statement are Pacific Electric Wire &#038; Cable Company Limited (&#147;PEWC&#148;) and MSD Credit Opportunity
Master Fund, L.P. (&#147;COF&#148;), as the assignee of SOF Investments, L.P. (&#147;SOF&#148;). I have inquired of,
and confirmed with, each of PEWC and COF (on behalf of itself and on behalf of SOF) that none of
those parties has made any offers or sales of common shares of the Company pursuant to the
Prospectus during the time period in question.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In addition, I have inquired of, and confirmed with, ComputerShare, the Company&#146;s U.S. transfer
agent and Appleby Management (Bermuda) Ltd., the Company&#146;s Bermuda resident secretary and Bermuda
transfer agent, that none of PEWC, COF or SOF has communicated to either transfer agent that it has
made, or offered to make, any sales of common shares of the Company during the time period in
question. The Company and its management acknowledge that they are
responsible for the accuracy and adequacy of all disclosures made in the Registration Statement and
each post-effective amendment thereto.
</DIV>


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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram, Esq.<BR>
Division of Corporation Finance<BR>
U.S. Securities and Exchange Commission<BR>
August&nbsp;31, 2011<BR>
Page 2

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please note that COF obtained its shares by way of an assignment from SOF, its affiliate. SOF
initially acquired 2,766,154 common shares of the Company from Sino-JP Fund Co., Ltd. on June&nbsp;28,
2007 in consideration for a purchase price of $11,756,154.50. On that same day, the Company
entered into a shareholders agreement with SOF and PEWC. On March&nbsp;27, 2009, SOF sold 1,410,739
common shares, constituting 51% of the common shares held by it, to PEWC in consideration for a
purchase price of $6,557,149. On that same day, the Company entered into an Amended and Restated
Shareholders Agreement with PEWC and SOF. COF has executed a Shareholders Joinder to such Amended
and Restated Shareholders Agreement. The foregoing information is disclosed in PEA No.&nbsp;8 in the
section captioned &#147;Selling Shareholders&#148;.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On behalf of the Company, I acknowledge 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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>should the Commission or the staff, acting pursuant to delegated authority, declare a
filing effective, it does not foreclose the Commission from taking any action with respect
to 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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring a filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in such 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="2%" 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 and the declaration of effectiveness 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">The undersigned wishes to confirm that the Company and its management are aware of their respective
responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they
relate to the proposed public offering of common shares of the Company specified in the
Registration Statement. The Company hereby wishes to respectfully request acceleration of the
effective date of PEA No.&nbsp;8 and the Registration Statement as amended thereby. Specifically, the
Company requests that the Division declare PEA No.&nbsp;8 and the Registration Statement as amended
thereby to be effective on the fourth business day following the date of the filing of PEA No.&nbsp;8.
Thank you for your attention to this matter.
</DIV>





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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Jay Ingram, Esq.<BR>
Division of Corporation Finance<BR>
U.S. Securities and Exchange Commission<BR>
August&nbsp;31, 2011<BR>
Page 3

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please do not hesitate to contact us 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">/s/ Frank Tseng<BR>
Frank Tseng<BR>
Chief Financial Officer<BR>
Asia Pacific Wire &#038; Cable Corporation Limited

</DIV>
<DIV align="center">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jessica S. Kane, Esq.</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">Michael Hagan, Esq.</TD>
</TR>
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</DIV>



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