September 7, 2007
Via EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Ruby Newco LLC | |||
News Corporation | ||||
Registration Statement on Form S-4 |
Ladies and Gentlemen:
On behalf of our clients, Ruby Newco LLC, a Delaware limited liability company (the “Company”), and News Corporation, a Delaware corporation and the parent of the Company (“News”), we are transmitting for filing with the Securities and Exchange Commission (the “Commission”) in electronic form a Registration Statement on Form S-4 (the “Registration Statement”) in connection with a proposed merger transaction (the “Merger”) between Dow Jones & Company, Inc., a Delaware corporation (“Dow Jones”) and Diamond Merger Sub Corporation, a Delaware corporation and wholly owned subsidiary of the Company.
Should you have any questions regarding the Registration Statement, please feel free to contact William A. Bennett at (202) 637-5786 or the undersigned at (212) 918-3000.
Very truly yours,
/s/ Amy Bowerman Freed
Amy Bowerman Freed
cc: | Lawrence A. Jacobs | |
Senior Executive Vice President and | ||
Group General Counsel | ||
News Corporation | ||
Joseph A. Stern | ||
Executive Vice President, General Counsel and | ||
Corporate Secretary | ||
Dow Jones & Company, Inc. | ||
Lou R. Kling Howard L. Ellin Skadden, Arps, Slate, Meagher & Flom LLP | ||
Arthur Fleischer, Jr. Philip Richter Fried, Frank, Harris, Shriver & Jacobson LLP |
2