-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Wihb6StuusYMEgvrpNxvQ5W3C+9KhEPr2k2tx+qY9OC9G3LKMV1nz3Wm7HEPSLAD
 N6OHrX0z1NpbPkAcq3SBCA==

<SEC-DOCUMENT>0000950134-06-001342.txt : 20060927
<SEC-HEADER>0000950134-06-001342.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060127181859
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-06-001342
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CabelTel International Corp
		CENTRAL INDEX KEY:			0000105744
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SKILLED NURSING CARE FACILITIES [8051]
		IRS NUMBER:				752399477
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1755 WITTINGTON PLACE
		STREET 2:		SUITE 340
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
		BUSINESS PHONE:		9724078400

	MAIL ADDRESS:	
		STREET 1:		1755 WITTINGTON PLACE
		STREET 2:		SUITE 340
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GREENBRIAR CORP
		DATE OF NAME CHANGE:	19960514

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDICAL RESOURCE COMPANIES OF AMERICA
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESPAC INVESTORS TRUST
		DATE OF NAME CHANGE:	19900605
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 14pt; margin-top: 18pt">METZGER &#038; McDONALD PLLC
</DIV>

<DIV align="center" style="font-size: 10pt">(formerly Prager, Metzger &#038; Kroemer PLLC)</DIV>


<DIV align="center" style="font-size: 8pt"><FONT style="font-variant: SMALL-CAPS">A PROFESSIONAL LIMITED LIABILITY COMPANY</FONT><BR>
<FONT style="font-variant: SMALL-CAPS">ATTORNEYS, MEDIATORS &#038; COUNSELORS</FONT></DIV>


<DIV align="center">
<TABLE style="font-size: 8pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Steven C. Metzger</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS">3626 N. Hall Street, Suite&nbsp;800</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">Direct Dial 214-740-5030</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS">Dallas, Texas 75219-5133</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="font-variant: SMALL-CAPS">Facsimile 214-523-3838</FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><FONT style="font-variant: SMALL-CAPS">smetzger@pmklaw.com</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS">214-969-7600</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><FONT style="font-variant: SMALL-CAPS">214-969-7635</FONT></TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT style="font-variant: SMALL-CAPS">www.pmklaw.com</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">January&nbsp;27, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B><I>Via EDGAR</I></B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Securities and Exchange Commission<BR>
100 F Street, N.W.<BR>
Washington, D.C. 20549

</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="3%" nowrap align="left">Attn: &nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Carlos Pacho, Senior Assistant Chief Accountant<BR>
Larry Spirgel, Assistant Director<BR>
Division of Corporation Finance</TD>
</TR>

</TABLE>
</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="5%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">Re: &nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>CabelTel International Corporation (Commission File
No.&nbsp;000-08187); Form 10-K/A No.&nbsp;4 for the fiscal year ended
December&nbsp;31, 2004 filed January&nbsp;17, 2006</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of CabelTel International Corporation, a Nevada corporation (&#147;GBR&#148;)
this letter is being filed as a supplemental letter uploaded on the EDGAR system on
behalf of GBR in response to a letter of further comments of the Staff of the
Securities and Exchange Commission dated January&nbsp;19, 2006. Schedule&nbsp;1 annexed to this
letter contains the responses to the comments of the Staff. In each instance on such
Schedule, for convenience, each comment of the Staff is repeated, followed in each
instance by the applicable response to such comment or explanation. Also included in
each response, where appropriate, is a letter/page reference to the text of the
applicable document or instrument referenced in the comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter and Schedule&nbsp;1 are being filed under the EDGAR system in direct
response to the comment of the Staff. If you would like to discuss any item
concerning the referenced matter or included in this letter or Schedule&nbsp;1, please do
not hesitate to contact the undersigned at any time at 214-740-5030 direct.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Steven C. Metzger

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Steven C. Metzger

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">SCM:ag<BR>
Enclosures
</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="3%" nowrap align="left">cc: &nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Gene S. Bertcher</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
</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" style="font-size: 10pt; margin-top: 18pt"><B>SCHEDULE 1</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>Response to Comments of the Staff of<BR>
The Securities and Exchange Commission<BR>
by letter dated January&nbsp;19, 2006, with respect to<BR>
Form 10-K/A for the year ended December&nbsp;31, 2004 of<BR>
CabelTel International Corporation<BR>
Commission File No.&nbsp;000-08187</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following information is intended to provide a response to comments of the
Staff of the Securities and Exchange Commission rendered by letter dated January&nbsp;19,
2006, with respect to Form 10-K/A Amendment No.&nbsp;4 to Annual Report to the Securities
and Exchange Commission for the fiscal year ended December&nbsp;31, 2004 of CabelTel
International Corporation. For convenience, each comment of the Staff is restated
below, with our response noted immediately following each comment. Also included in
such response is a letter/page reference to the text in the Form 10-K/A for the fiscal
year ended December&nbsp;31, 2004, as applicable, and/or a reference to the date of
supplemental information provided to the Staff. For convenience, in the responses,
CabelTel International Corporation is referred to as the &#147;Registrant&#148; or the &#147;Issuer&#148;
or the &#147;Company&#148; or &#147;GBR.&#148;
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Form&nbsp;10-K/A for the Fiscal Year Ended December&nbsp;31, 2004</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Note B &#151; Sale of Duct, page F-30</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Comment/Observation No.&nbsp;1. </B>We note your response to our prior comment number 8.
Tell us how the revenue recognized from the sale of your ducts complies with SAB 101,
as amended by SAB 104. Specifically, tell us how transfer of title occurs and if you
have any future obligations to the buyer of the duct. Also, tell us how you are
allocating costs by duct and by each segment for the duct, and why you believe this is
the appropriate methodology.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Response to Comment/Observation No.&nbsp;1. </B>Cabletel AD has constructed throughout
Bulgaria, a data and voice fiber optic cable network (&#147;the backbone&#148;) consisting of
three ducts (three separate tubes or ceramic conduit, one on top of the other, to be
loaded with fiber optic cable) completed in a series of geographic segments. CableTEL
AD continues to construct additional portions (links between cities or areas) which
area added to the backbone. The construction involves placing the three tubes
approximately 1.5 meters underground, stacked one on top of the other. Each tube is a
separate, self-contained unit, independent of the other two tubes.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;While CableTEL AD at all times will retain one of the ducts or tubes for use in
its business, the other two ducts were installed to be available for sale or lease to
others, as a whole, or in portions or segments. CableTEL AD has entered into a formal
agreement to sell one of the ducts from the backbone, in segments, as completed. The
agreement requires that all Bulgarian regulatory approvals be received and that the
backbone segment is fully operational and free of any liens prior to sale. When all
matters are completed there is a formal closing and ownership of the segment transfers
to the buyer. At that time all risks and rewards associated with that backbone
segment are transferred to the buyer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Revenue recognition under SAB 101, as amended by SAB 104, requires the following
criteria:
</DIV>

<P align="center" style="font-size: 10pt">Schedule 1 &#151; Page 1
</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 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="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Persuasive evidence of an arrangement exists</I></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The written formal agreement between CableTEL AD and the buyer constitutes
evidence of an arrangement. In addition, the closing documents are also evidence of
a completed sale arrangement.
</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="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Delivery has occurred</I></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The receipt of the required regulatory approvals and the formal closing of the
sale constitutes delivery of the segment to the buyer. At closing a &#147;notary
certification&#148; or &#147;notary deed&#148;, transferring title under Bulgarian law is provided
to the buyer.
</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="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>The seller&#146;s price to the buyer is fixed or determinable</I></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The sales price, as contained in the sales agreement, is calculated based on a
fixed price per meter for the length of the segment.
</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="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>Collectibility is reasonably assured</I></TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 4%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the time of the closing CableTEL AD has either received payment for the
segment or partial payment and an acceptable receivable arrangement for the balance
due.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After the sale of each segment is complete, CableTEL AD has no further obligations to the
buyer for that segment. The buyer assumes all responsibility for maintenance and operation after
the closing.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The construction costs for each segment of the backbone are negotiated with the contractor on
a fixed price per meter basis (trenching, conduit, fiber optic cable, right of way permissions,
etc.) with other costs such as signal amplifiers being specific to the kilometer distance of each
segment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This cost structure makes the cost of each segment accurately determinable prior to closing.
Each duct within the backbone is allocated one third of the &#147;per meter&#148; cost and the specific
amplifier cost installed for the duct. All ducts in the segment are constructed at the same time
and to the same specifications.
</DIV>


<P align="center" style="font-size: 10pt">Schedule 1 &#151; Page 2
</DIV>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
