SEC Company Response from Sanofi (SNY, SNYNF) (CIK 0001121404) (SNY) — Dec 6, 2005
Sanofi (SNY, SNYNF) (CIK 0001121404)
Date: Dec. 6, 2005 · CIK: 0001121404 · Accession: 0000898822-05-001441
AI Filing Summary & Sentiment
File numbers found in text: 001-31368
Referenced dates: October 17, 2005, September 16, 2005
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[WLRK Letterhead]
December 6, 2005
BY EDGAR AND FEDERAL EXPRESS
Mr. Jim Peklenk
Staff Accountant
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Re: Comment Letter dated September 16, 2005, Pertaining
to Sanofi-Aventis Form 20-F for Fiscal Year Ended
December 31, 2004, Filed April 11, 2005, File No. 001-31368
-----------------------------------------------------------
Dear Mr. Peklenk:
Reference is made to the comments made by the Staff of the Commission in a
letter dated September 16, 2005 to Jean Claude Leroy, Chief Financial Officer of
Sanofi-Aventis, from James B. Rosenberg, Senior Assistant Chief Accountant of
the Commission, and Sanofi-Aventis' response to the Staff's comments dated
October 17, 2005. As requested, on behalf of our client, Sanofi-Aventis, we
acknowledge that: (1) Sanofi-Aventis is responsible for the adequacy and
accuracy of the disclosure in its securities filings; (2) the Staff's comments
and changes to disclosure in response to the Staff's comments do not foreclose
the Commission from taking any action with respect to the above-referenced
filing; and (3) Sanofi-Aventis may not assert the Staff's comments as a defense
in any proceeding
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Mr. Jim Peklenk
Securities and Exchange Commission
December 6, 2005
Page 2
initiated by the Commission or any person under the federal securities laws of
the United States.
If you have any questions or comments regarding this letter, please do not
hesitate to contact the undersigned at (212) 403-1309.
Very truly yours
/s/ David A. Katz
David A. Katz
cc: Jean Claude Leroy, SANOFI-AVENTIS CHIEF FINANCIAL OFFICER
Jean Luc Renard, SANOFI-AVENTIS VP CORPORATE ACCOUNTING
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