Coca-Cola Plaza
Atlanta, Georgia
July 14, 2011
Kathy N. Waller
Vice President and Controller
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attention: Mr. Raj Rajan
Re: SEC Staff Comment Letter dated June 20, 2011 (File No. 001-02217)
Dear Mr. Rajan:
We are in receipt of the SEC Staff’s comment letter dated June 20, 2011. We will respond to the SEC Staff’s comments on or before August 5, 2011.
Please do not hesitate to contact me at 404-676-6396 or Mark Randazza at 404-676-5859 if you have any questions regarding this letter.
| Sincerely, |
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| /S/ KATHY N. WALLER |
| Kathy N. Waller |
| Vice President and Controller |
cc: Mr. Mark Randazza, Assistant Controller