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SEC Comment Letter for SODEXHO ALLIANCE SA (CIK 0001169715) — Jul 13, 2005

SODEXHO ALLIANCE SA (CIK 0001169715)
Date: July 13, 2005 · CIK: 0001169715 · Accession: 0000000000-05-035935

AI Filing Summary & Sentiment

File numbers found in text: 001-31274

Date
July 13, 2005
Author
Daniel L. Gordon
Form
UPLOAD
Company
SODEXHO ALLIANCE SA (CIK 0001169715)

Letter

July 13, 2005 Mail Stop 4561 Ms. Sian Herbert-Jones Chief Financial Officer Sodexho Alliance, SA 3, avenue Newton 78180 Montigny-le-Bretonneux France

Re: Sodexho Alliance, SA Form 20-F for the year ended August 31, 2004 File No. 001-31274

Dear Ms. Herbert-Jones:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Daniel L. Gordon
Branch Chief

Show Raw Text
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<TEXT>

July 13, 2005

Mail Stop 4561

Ms. Sian Herbert-Jones
Chief Financial Officer
Sodexho Alliance, SA
3, avenue Newton
78180 Montigny-le-Bretonneux
France

Re:	Sodexho Alliance, SA
Form 20-F for the year ended August 31, 2004
File No. 001-31274

Dear Ms. Herbert-Jones:

      We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

							Sincerely,

Daniel L. Gordon
Branch Chief

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Hewitt Associates, Inc.
December 28, 2004
Page 1

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