One's letter dated XXX

Hello.

http://www.sec.gov/divisions/corpfin/cf-noaction/2008/retalix121808-sec14.htm

We are responding to your letter dated December 15, 2008 to the attention of Michele Anderson and Christina Chalk, as supplemented by conversations with the staff. We attach a copy of your letter to avoid having to repeat or summarize the facts you present there. Defined terms we use here have the same meaning as in your letter of December 15, 2008, unless otherwise noted.

Does "one's letter dated XXX" mean the same thing as "one's letter of XXX"?