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SEC Company Response from OCE N V (CIK 0000753058) — Jun 21, 2005

OCE N V (CIK 0000753058)
Date: June 21, 2005 · CIK: 0000753058 · Accession: 0001193125-05-128721

AI Filing Summary & Sentiment

File numbers found in text: 000-13742

Referenced dates: April 13, 2005, May 9, 2005

Date
June 21, 2005
Author
Océ N.V.
Form
CORRESP
Company
OCE N V (CIK 0000753058)

Letter

Division of Corporate Finance United States Securities and Exchange Commission Washington, D.C. 20549 Re: April 13, 2005 Comment Letter and May 9, 2005 Response Letter Océ N.V. Annual Report on Form 20-F for the fiscal year ended November 30, 2004 File No. 000-13742

Dear Ms. Gohlke:

Reference is made to your letter dated April 13, 2005 regarding the Securities and Exchange Commission’s (the “SEC”) review of our Annual Report on Form 20-F for the fiscal year ended November 30, 2004 and our response letter dated May 9, 2005. In connection with responding to the SEC’s comments, we acknowledge that:

(a) Océ N.V. (the “Company”) is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;

(b) SEC staff comments or changes to disclosure in response to staff comments do not foreclose the SEC from taking any action with respect to the filing; and

(c) The Company may not assert staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

* * * * *

Michele Gohlke, Esq.

June 21, 2005

Page

Please contact the undersigned or our counsel at Reed Smith, Arlie Nogay (412.288.4594) or Hannah Frank (412.288.7278) if you have any additional questions or comments.

Very truly yours,
Océ N.V.

Show Raw Text
CORRESP
1
filename1.htm

Letter of Correspondence to the Securities and Exchange Commission

 Océ N.V.

St Urbanusweg 43 Venlo

 P.O. Box
101

 5900 MA Venlo

 The Netherlands

 June 21, 2005

 Michele Gohlke, Esq.

 Division of Corporate Finance

 United States Securities and Exchange Commission

 450 Fifth Street, N.W.

 Washington, D.C. 20549

Re:
April 13, 2005 Comment Letter and May 9, 2005 Response Letter Océ N.V.

 Annual Report on Form 20-F for the fiscal year ended November 30, 2004

 File No. 000-13742

 Dear Ms. Gohlke:

 Reference is made to your letter dated April 13, 2005 regarding the Securities and Exchange Commission’s (the
“SEC”) review of our Annual Report on Form 20-F for the fiscal year ended November 30, 2004 and our response letter dated May 9, 2005. In connection with responding to the SEC’s comments, we acknowledge that:

 (a) Océ N.V. (the
“Company”) is responsible for the adequacy and accuracy of the disclosure in its filings with the SEC;

 (b) SEC staff comments or changes to disclosure in response to staff comments do not foreclose the SEC from taking any action with respect
to the filing; and

 (c) The Company may not
assert staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

 * * * * *

 Michele Gohlke, Esq.

 June
21, 2005

  Page
 2

 Please contact the undersigned
or our counsel at Reed Smith, Arlie Nogay (412.288.4594) or Hannah Frank (412.288.7278) if you have any additional questions or comments.

Very truly yours,

Océ N.V.

By:

 /s/ J.T.M. van Bergen

J.T.M. van Bergen

Secretariat of the Company

cc:
Arlie R. Nogay

 Hannah T. Frank