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SEC Comment Letter for COLES MYER LTD (CIK 0000825777) — Apr 8, 2005

COLES MYER LTD (CIK 0000825777)
Date: April 8, 2005 · CIK: 0000825777 · Accession: 0000000000-05-017069

AI Filing Summary & Sentiment

Date
April 8, 2005
Author
Martin F. James
Form
UPLOAD
Company
COLES MYER LTD (CIK 0000825777)

Letter

April 8, 2005 Via Facsimile and U.S. Mail Citibank N.A. 111 Wall Street New York, New York 10043 As Agent for Service of Coles Myer Ltd.

Re: Coles Myer Ltd. Form 20-F for the fiscal year ended July 25, 2004 File No. 1-10083

Dear Sir/Madam:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text
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<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 0306

April 8, 2005

Via Facsimile and U.S. Mail

Citibank N.A.
111 Wall Street
New York, New York 10043
   As Agent for Service of Coles Myer Ltd.

Re:	Coles Myer Ltd.
      Form 20-F for the fiscal year ended July 25, 2004
      File No. 1-10083

Dear Sir/Madam:

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>