SEC Comment Letter for PROCTER & GAMBLE Co (PG) (CIK 0000080424) (PG) — May 25, 2005

PROCTER & GAMBLE Co (PG) (CIK 0000080424)
Date: May 25, 2005 · CIK: 0000080424 · Accession: 0000000000-05-025787

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 333-123309

Date

May 25, 2005

Author

Pamela A. Long

Form

UPLOAD

Company

PROCTER & GAMBLE Co (PG) (CIK 0000080424)

Letter

By U.S. Mail and Facsimile to (212) 504-6666 James J. Johnson, Esq. Chief Legal Officer and Secretary The Procter & Gamble Company One Procter & Gamble Plaza Cincinnati, Ohio 45202 Richard K. Willard, Esq. Senior Vice President and General Counsel The Gillette Company Prudential Tower Building Boston, Massachusetts 02199

Re: The Procter & Gamble Company Draft of Amendment No. 3 to Form S-4 Submitted May 24, 2005 File No. 333-123309

Dear Messrs. Johnson and Willard:

1. We note your response of May 25, 2005. Please provide us with further information about which Gillette and Braun products are included in the categories "household appliances" and "small household and personal diagnostic appliances."

Please amend your response.

Sincerely,
Pamela A. Long
Assistant Director

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
				May 25, 2005

By U.S. Mail and Facsimile to (212) 504-6666

James J. Johnson, Esq.
Chief Legal Officer and Secretary
The Procter & Gamble Company
One Procter & Gamble Plaza
Cincinnati, Ohio 45202

Richard K. Willard, Esq.
Senior Vice President and General Counsel
The Gillette Company
Prudential Tower Building
Boston, Massachusetts 02199

	Re:	The Procter & Gamble Company
      Draft of Amendment No. 3 to Form S-4 Submitted May 24, 2005
      File No. 333-123309

Dear Messrs. Johnson and Willard:

1. We note your response of May 25, 2005.  Please provide us with
further information about which Gillette and Braun products are
included in the categories "household appliances" and "small
household
and personal diagnostic appliances."

      Please amend your response.

Sincerely,

Pamela A. Long
Assistant Director

cc:	Dennis J. Block, Esq.
	Cadwalader, Wickersham & Taft LLP
	One World Financial Center
	New York, New York 10281
??

??

??

??

James J. Johnson, Esq., The Procter & Gamble Company
Richard K. Willard, Esq., The Gillette Company
May 25, 2005
Page 1

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

SecProbe.io