Koninklijke KPN (KKPNF) SC TO-T/A Third party tender offer statement (amended)

Exhibit 99(a)(5)(xxiii)

Certificate of Translation

State of New York	)
	)	SS:
County of New York	)

I, the undersigned, August Minke, hereby certify that I am fluent in the English and Dutch languages; that I have translated, transcribed, review and/or edited the following Dutch source file.

KPN00030125

I certify that, to the best of my knowledge, ability and belief the same is a true and complete translation/transcription of the documents presented to me.

/s/ August Minke   

 August Minke

Sworn to before me on this

28th day of September, 2009

/s/ ANGEL ARIAS          

Notary Public

ANGEL ARIAS

Notary Public, State of New York

No. 01AR5040048

Qualified in Queens County

Certificate Filed in New York County

Commission Expires March 6, 2011

From: Rodenburg, J.J. (Jan) (KNPCC M&A Management)

Sent:  Tuesday, July 07, 2009 2:56:41 PM

To:  House, M. (Matthew) (KPNCC M&A Management)

Subject: 090707 Comparison W&O and M&A.xls

Attachments: 090707 Comparison W&O and M&A.xls

Matthew,

Attached is the comparison between plan, W&O and M&A.

Regards,

 Jan

From Rodenburg, J.J. (Jan) (KPNCC M&A Management)

Sent:  Tuesday, July 07, 2009 2:56:41 PM

To: House, M. (Matthew) (KPNCC M&A Management)

Subject: 090707 Comparison W&O and M&A.xls

Attachments: 090707 Comparison W&O and M&A.xls

Matthew,

Bijgaand de comparison tussen plan, W&O en M&A

Groeten,

Jan

Confidential  KPN00030125

Mergers and Acquisitions Celtic plan W&O ‘10E ‘09E W&O ‘09E M&A 09E M&A ‘10E W&O ‘10E with outs.  Strictly private and confidential Page 1 of 1 Print date: AUTODATE Confidential KPN00030126