June 9, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: |
| Verigy Ltd. |
|
| Filed on Form S-1 |
|
| Registration No. 333-132291 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise that between June 5, 2006 and the date hereof, 8,524 copies of the Preliminary Prospectus dated June 5, 2006 were distributed as follows: 5,262 to 4 prospective underwriters; 2,917 to 2,911 institutional investors; 335 to 2 prospective dealers; 0 to individuals; 9 to 3 rating agencies and 1 to 1 others.
We will comply, and each of the participating underwriters have agreed that they will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 PM Eastern Daylight Time on June 12, 2006 or as soon thereafter as practicable.
Very truly yours,
GOLDMAN, SACHS & CO.
As Representatives of the
Prospective Underwriters
By: | /s/ Goldman, Sachs & Co. |
| (Goldman, Sachs & Co.) |
