[[China Telecom Letter Head] July 26, 2012 Mr. Larry Spirgel, Assistant Director, Mail Stop 3720, Division of Corporation Finance, 100 F Street, N.E., Re: China Telecom Corporation Limited Annual Report on Form 20-F for the Fiscal Year ended December 31, 2011 (File No. 001-31517) Dear Mr. Spirgel: For your convenience, the Company has included the Staff comments in this response]
[Page 1.1 Announcement in relation to the audit of National Audit Office, dated June 1, 2012. A-1 our business and operating strategies and our ability to successfully execute these strategies;]
[Page 1.1 Announcement in relation to the audit of National Audit Office, dated June 1, 2012. A-1 our business and operating strategies and our ability to successfully execute these strategies;]
[Number Page 1.1 Announcement regarding the poll results of annual general meeting, appointment of director and payment of the final dividend, dated May 30, 2012. A-1 our business and operating strategies and our ability to successfully execute these strategies;]
[Number Page 1.1 Announcement regarding the poll results of annual general meeting, appointment of director and payment of the final dividend, dated May 30, 2012. A-1 our business and operating strategies and our ability to successfully execute these strategies;]
[Number Page 1.1 Poll Results of the Annual General Meeting, dated May 16, 2012 A-1 -2-]
[Number Page 1.1 Poll Results of the Annual General Meeting, dated May 16, 2012 A-1 -2-]
[Page 1.1 Announcement of key financial and performance indicators for the first quarter of 2012, dated April 27, 2012. A-1 ]
