SEC Comment Letter for COCA COLA FEMSA SAB DE CV (KOF) — Nov 3, 2011

COCA COLA FEMSA SAB DE CV
Date: Nov. 3, 2011 · CIK: 0000910631 · Accession: 0000000000-11-064251

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AI Filing Summary & Sentiment

File numbers found in text: 001-12260

Date

November 3, 2011

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

COCA COLA FEMSA SAB DE CV

Letter

November 3, 2011 Via E-Mail Hèctor Trevi ňo Gutièrrez Chief Financial Officer Coca-Cola FEMSA S.A.B. de C.V. Guillermo González Camarena No. 600 Centro de Ciudad Santa Fé 01210 México, D.F., México Re: Coca-Cola FEMSA S.A.B. de C.V. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 17, 2011 Correspondence submitted October 21, 2011 File No. 001-12260

Dear Mr. Trevi ňo Gutièrrez: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/Tia L. Jenkins
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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November 3, 2011
 Via E-Mail

Hèctor Trevi ňo Gutièrrez
Chief Financial Officer Coca-Cola FEMSA S.A.B. de C.V. Guillermo González Camarena No. 600 Centro de Ciudad Santa Fé 01210 México, D.F., México
Re: Coca-Cola FEMSA S.A.B. de C.V.
 Form 20-F for the Fiscal Year Ended December 31, 2010
Filed June 17, 2011 Correspondence submitted October 21, 2011  File No. 001-12260

Dear Mr. Trevi ňo Gutièrrez:
 We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
   /s/Tia L. Jenkins
    Tia L. Jenkins

Senior Assistant Chief Accountant
Office of Beverages, Apparel, and
Mining

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