SEC Comment Letter for WATSON WYATT & CO HOLDINGS (CIK 0001103126) — Dec 27, 2004
WATSON WYATT & CO HOLDINGS (CIK 0001103126)
Date: Dec. 27, 2004 · CIK: 0001103126 · Accession: 0000000000-04-041779
AI Filing Summary & Sentiment
Referenced dates: December 13, 2004
Letter
Mail Stop 04-09 VIA U.S. MAIL AND FAX (202) 715-7956 Mr. Carl D. Mautz Chief Financial Officer Watson Wyatt & Company Holdings 1717 H Street NW Washington, DC 20006
RE: Watson Wyatt & Company Holdings File No. 1-16159 Form 10-K for the year ended June 30, 2004 Form 10-Q for the quarterly period ended September 30, 2004
Dear Mr. Mautz:
We have reviewed your response letter dated December 13, and have the following additional comment.
Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing. We look forward to working with you in these respects. We welcome any questions you may have about our comment or on any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
Notes to Consolidated Financial Statements
Note 16 - Discontinued Operations 1. Related to prior comment 6, expand your disclosure in future filings to include the information contained in your response. Please confirm to us that you will expand your disclosure.
Please respond to the comments included in this letter within ten business days. If you have any questions, you may contact William Demarest at (202) 824-5539 or me at (202) 942-1960.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
Show Raw Text
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December 16, 2004
Mail Stop 04-09
VIA U.S. MAIL AND FAX (202) 715-7956
Mr. Carl D. Mautz
Chief Financial Officer
Watson Wyatt & Company Holdings
1717 H Street NW
Washington, DC 20006
RE: Watson Wyatt & Company Holdings
File No. 1-16159
Form 10-K for the year ended June 30, 2004
Form 10-Q for the quarterly period ended September 30, 2004
Dear Mr. Mautz:
We have reviewed your response letter dated December 13,
2004
and have the following additional comment.
Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects. We welcome
any questions you may have about our comment or on any other
aspect
of our review. Feel free to call us at the telephone numbers
listed
at the end of this letter.
Notes to Consolidated Financial Statements
Note 16 - Discontinued Operations
1. Related to prior comment 6, expand your disclosure in future
filings to include the information contained in your response.
Please confirm to us that you will expand your disclosure.
Please respond to the comments included in this letter
within
ten business days. If you have any questions, you may contact
William Demarest at (202) 824-5539 or me at (202) 942-1960.
Sincerely,
Linda van Doorn
Senior Assistant Chief Accountant
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Watson Wyatt & Company Holdings
November 30, 2004
Page 1
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