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SEC Company Response from SMITH & NEPHEW PLC (SNN, SNNUF) (CIK 0000845982) (SNN) — Nov 25, 2005

SMITH & NEPHEW PLC (SNN, SNNUF) (CIK 0000845982)
Date: Nov. 25, 2005 · CIK: 0000845982 · Accession: 0001193125-05-232046

AI Filing Summary & Sentiment

File numbers found in text: 001-14978

Date
Nov. 25, 2005
Author
Branch Chief
Form
CORRESP
Company
SMITH & NEPHEW PLC (SNN, SNNUF) (CIK 0000845982)

Letter

VIA EDGAR SUBMISSION AND COURIER Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 cc. Tom Dyer, SEC 25 November 2005

Dear Ms Gohkle

Smith & Nephew plc, Form 20-F for the Year Ended 31 December 2004 Filed on 16 March 2005 (File No. 001-14978)

Further to my letter to you of 5th October 2005 and to my telephone conversation on 17th October with Tom Dyer we have today filed an amended Annual Report on Form 20-F/A.

Yours sincerely

Clifford K Lomax

Group Financial Controller

Copied to:

Julia K Cowles – Davis Polk & Wardwell

Show Raw Text
CORRESP
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filename1.htm

Covering Letter to SEC

 Smith & Nephew plc

T 44 (0) 207 401 7646

 15 Adam Street

F 44 (0) 207 960 2350

 London WC2N 6LA

www.smith-nephew.com

 England

 VIA EDGAR SUBMISSION
AND COURIER

 Ms Michele Gohlke

 Branch Chief

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 cc. Tom Dyer, SEC

 25 November 2005

 Dear Ms Gohkle

 Smith & Nephew plc, Form 20-F for the Year Ended 31 December 2004 Filed on 16 March 2005 (File No. 001-14978)

 Further to my letter to you of 5th October 2005 and to my telephone conversation on 17th October with Tom Dyer we have today filed an amended Annual Report on Form 20-F/A.

 Yours sincerely

 Clifford K Lomax

 Group Financial Controller

 Copied to:

 Julia K Cowles – Davis Polk
& Wardwell