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SEC Comment Letter for EURO DISNEY S C A (CIK 0000924284) — Aug 12, 2005

EURO DISNEY S C A (CIK 0000924284)
Date: Aug. 12, 2005 · CIK: 0000924284 · Accession: 0000000000-05-041819

AI Filing Summary & Sentiment

Date
August 12, 2005
Author
David R. Humphrey
Form
UPLOAD
Company
EURO DISNEY S C A (CIK 0000924284)

Letter

August 12, 2005 BY U.S. Mail and Facsimile [ 00331-64-74-5914 ] Mr. Jeffrey R. Speed Chief Financial Officer EURO DISNEY S.C.A. Immeubles Administratifs Route Nationale 34 77144 Chessy France

Re: Euro Disney S.C.A. Form 20-F for Fiscal Year Ended September 30, 2004 File No. 33-79548

Dear Mr. Speed:

We have completed our review of your Form 20-F and have no further comments at this time.

Sincerely,
David R. Humphrey
Accounting Branch Chief
??

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

Mail Stop 3561

								August 12, 2005

 BY U.S. Mail and Facsimile [ 00331-64-74-5914 ]

 Mr. Jeffrey R. Speed
   Chief Financial Officer
 EURO DISNEY S.C.A.
Immeubles Administratifs
Route Nationale 34
77144 Chessy  France

 	Re:	Euro Disney S.C.A.
 		Form 20-F for Fiscal Year Ended September 30, 2004
 		File No. 33-79548

Dear Mr. Speed:

	We have completed our review of your Form 20-F and have no
further comments at this time.

      Sincerely,

								David R. Humphrey
								Accounting Branch Chief
??

??

??

??

</TEXT>
</DOCUMENT>