DAVIS POLK & WARDWELL | ||
| John Banes 020 7418 1317 John.Banes@dpw.com | 99 GRESHAM STREET | New York Menlo Park Washington, D.C. Paris Frankfurt Madrid Tokyo Beijing Hong Kong |
| May 25, 2007 | ||
| Re: | Siemens Aktiengesellschaft | |
| Form 20-F for Fiscal Year Ended September 30, 2006 | |
Mr. Joseph M. Kempf
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-3561
Dear Mr. Kempf:
I am writing on behalf of Siemens Aktiengesellschaft (“Siemens”) in connection with the Staff’s review of Siemens’ Annual Report on Form 20-F for the fiscal year ended September 30, 2006. I refer to our telephone conversation on May 24, 2007. As we discussed, Siemens is reviewing internally and with its external auditors and legal advisors the Staff’s comment letter dated May 21, 2007. In light of the subject matter of the Staff’s comments and the need to ensure appropriate review by management, Siemens respectfully proposes to respond to the comment letter by June 29, 2007. We trust that the timing of such response is acceptable to the Staff.
We would be also grateful if you would direct further correspondence relating to the comment letter to Mr. Joe Kaeser, Executive Vice-President and Chief Financial Officer of Siemens (fax no. 011-49-89-636-58-005), with a copy to the undersigned.
THE PRINCIPAL PLACE OF BUSINESS OF THE PARTNERSHIP IN GREAT BRITAIN IS THE
ADDRESS SET FORTH ABOVE AT WHICH A LIST OF THE PARTNERS' NAMES IS OPEN FOR INSPECTION.
| Mr. Joseph M. Kempf | 2 | May 25, 2007 |
Please do not hesitate to contact me (tel. no. 011-44-20-7418-1317; fax no. 011-44-20-7710-4817) should you have any questions regarding the foregoing. Thank you in advance for your attention to this matter.
| Very truly yours, | |
| /s/ John W. Banes | |
| John W. Banes | |
| cc: | Robert S. Littlepage |
| U.S. Securities and Exchange Commission | |
| Larry Spirgel | |
| U.S. Securities and Exchange Commission | |
Via Edgar Submission
