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                      October 12, 2023

       Gabriel P. Blasi
       Chief Financial Officer
       Telecom Argentina SA
       General Hornos 690
       ( C1272ACK ), Buenos Aires
       Argentina

                                                        Re: Telecom Argentina 
SA
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-13464

       Dear Gabriel P. Blasi:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                      Sincerely,

                                                                                
                      Division of Corporation Finance
                                                                                
                      Office of Technology