SEC Comment Letter for UPM KYMMENE CORP (CIK 0001089642) — Sep 27, 2005
UPM KYMMENE CORP (CIK 0001089642)
Date: Sept. 27, 2005 · CIK: 0001089642 · Accession: 0000000000-05-049840
AI Filing Summary & Sentiment
Letter
September 27, 2005 Mr. Kari Toikka Executive Vice President and Chief Financial Officer UPM-Kymmene Corporation 999 Oakmont Plaza Drive, Suite 200 Westmont, Illinois 60559
Re: UPM-Kymmene Corporation Form 20-F for the Fiscal Year Ended December 31, 2004 Filed May 26, 2005 File No. 1-14932
Dear Mr. Toikka:
We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.
Sincerely,
April Sifford
Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
September 27, 2005
Mr. Kari Toikka
Executive Vice President and
Chief Financial Officer
UPM-Kymmene Corporation
999 Oakmont Plaza Drive, Suite 200
Westmont, Illinois 60559
Re: UPM-Kymmene Corporation
Form 20-F for the Fiscal Year Ended December 31, 2004
Filed May 26, 2005
File No. 1-14932
Dear Mr. Toikka:
We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.
Sincerely,
April Sifford
Branch Chief
cc: Sandy Eisen
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Mr. Kari Toikka
UPM-Kymmene Corporation
July 13, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
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