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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

Date
December 6, 2005
Author
/s/ David A. Katz
Form
CORRESP
Company
Sanofi (SNY, SNYNF) (CIK 0001121404)

Letter

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

<PAGE>

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

Show Raw Text
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<TEXT>

                               [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

<PAGE>

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

</TEXT>
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