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SEC Comment Letter for Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Nov 29, 2006

Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: Nov. 29, 2006 · CIK: 0000310158 · Accession: 0000000000-06-058339

AI Filing Summary & Sentiment

File numbers found in text: 001-06571

Date
November 29, 2006
Author
Not clearly detected
Form
UPLOAD
Company
Merck & Co., Inc. (MRK) (CIK 0000310158)

Letter

Via Facsimile and U.S. Mail Mail Stop 6010 November 29, 2006 Mr. Robert J. Bertolini Executive Vice President and Chief Financial Officer Schering-Plough Corporation 2000 Galloping Hill Road Kenilworth, NJ, 07033 Re: Schering-Plough Corporation Form 10-K for the Fiscal Year Ended December 31, 2005 Filed February 28, 2006 File No. 001-06571

Dear Mr. Bertolini We have completed our review of your Form 10-K and have no further comments at this time. S i n c e r e l y , J i m A t k i n s o n A c c o u n t i n g B r a n c h C h i e f

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Via Facsimile and U.S. Mail Mail Stop 6010                                                                                                   November 29, 2006   Mr. Robert J. Bertolini Executive Vice President and  Chief Financial Officer Schering-Plough Corporation 2000 Galloping Hill Road Kenilworth, NJ, 07033
Re: Schering-Plough Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2005  Filed February 28, 2006
 File No. 001-06571

Dear Mr. Bertolini   We have completed our review of your Form 10-K and have no further comments
at this time.           S i n c e r e l y ,              J i m  A t k i n s o n          A c c o u n t i n g  B r a n c h  C h i e f