THE NIELSEN COMPANY B.V.
NIELSEN FINANCE LLC
NIELSEN FINANCE CO.
770 Broadway
New York, New York 10003
July 31, 2007
BY EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Karen J. Garnett
Re: | Request for Effectiveness for |
The Nielsen Company B.V., Nielsen Finance LLC and Nielsen Finance Co.
Registration Statement on Form S-4 (File No. 333-142546)
Dear Ms. Garnett:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, The Nielsen Company B.V., Nielsen Finance LLC and Nielsen Finance Co. hereby request acceleration of the effectiveness of the above-referenced Registration Statement to 11:00 a.m. on August 1, 2007, or as soon thereafter as possible. We confirm that we are aware of our responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the above-referenced Registration Statement.
Very truly yours, | ||
THE NIELSEN COMPANY B.V. | ||
NIELSEN FINANCE LLC | ||
NIELSEN FINANCE CO. | ||
By: | /s/Harris Black | |
Harris Black | ||
Vice President, Deputy General Counsel and Secretary |