PERDIGÃO S.A.
Av. Escola Politécnica, 760
Jaguaré, 05350-901 – São Paulo – SP
Brazil
Av. Escola Politécnica, 760
Jaguaré, 05350-901 – São Paulo – SP
Brazil
October 25, 2006
VIA EDGAR AND FACSIMILE
H. Roger Schwall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:Perdigão S.A., Form F-3 filed August 8, 2006 (File No. 333-136375)
Dear Mr. Schwall:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Perdigão S.A. hereby requests that the effective date for the Registration Statement referred to above be accelerated to 2:00 p.m. (New York City time) on October 26, 2006, or as soon as possible thereafter.
This letter supersedes our prior acceleration request letter dated October 13, 2006.
Please notify Glenn M. Reiter (212-455-3358), Esq. or John Ericson (212-455-3520) of Simpson Thacher & Bartlett LLP, U.S. counsel to Perdigão S.A., at as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
PERDIGÃO S.A. | ||||||
By: | /s/Nildemar Secches | |||||
Name: | ||||||
Title: | Chief Executive Officer | |||||
By: | /s/Wang Wei Chang | |||||
Name: | ||||||
Title: | Chief Financial Officer |
cc: Donna Levy
October 25, 2006
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: H. Roger Schwall
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, NE
Attn: H. Roger Schwall
Washington, D.C. 20549
Re: | Perdigão S.A. Registration Statement of Form F-3 File No. 333-136375 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that the Registration Statement may become effective by 2:00 p.m. (New York City time) on October 26, 2006 or as soon thereafter as practicable.
This letter supersedes our prior acceleration request letter dated October 13, 2006.
Sincerely,
CREDIT SUISSE SECURITIES (USA) LLC ITAU SECURITIES INC. as Representatives | ||||
By: | /s/ Jill Wallach | |||
Credit Suisse Securities (USA) LLC | ||||
October 25, 2006
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: H. Roger Schwall
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, NE
Attn: H. Roger Schwall
Washington, D.C. 20549
Re: | Perdigão S.A. Registration Statement of Form F-3 File No. 333-136375 |
Ladies and Gentlemen:
The following information with respect to the distribution of the prospectus dated September 26, 2006 is furnished pursuant to Rule 460 of the Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, in connection with the request for acceleration of the effective date of the aforementioned Registration Statement.
The number of prospectuses dated September 26, 2006 as distributed between September 26, 2006 and October 24, 2006 is as follows:
No. of Copies dated | |||
September 26, 2006 | |||
To Prospective Underwriters | 450 | ||
To Institutions | 1,000 | ||
To Statistical and Publicity Services | 50 | ||
Total | 1,500 |
Sincerely,
CREDIT SUISSE SECURITIES (USA) LLC ITAU SECURITIES INC. as Representatives | ||||
By: | /s/ Jill Wallach | |||
Credit Suisse Securities (USA) LLC | ||||