Date | Reference (Document No) | |||
2006-11-29 | LME-06:003831 Uen | |||
Your Date | Your Reference |
Attending to this matter
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Larry Spirgel, Assistant Director
Re: | LM Ericsson, Telephone Company |
Form 20-F for the fiscal year ended December 31, 2005 |
Filed November 29, 2006 |
Dear Mr. Spirgel:
In response to the Securities and Exchange Commission’s letter to us, dated November 17, 2006, we respectfully request an extension to respond to the commission’s comments. We believe an extension to December 22, 2006 would allow us to adequately address and respond to the Commission’s comments.
The reason for this additional extension is that the comments raised by the Commission present complex accounting issues that need to be discussed with our outside legal and accounting advisors, which process requires more time than expected at the outset.
We believe the requested time extension will allow us to fully consider and respond to the comments made in the Commission’s November 17, 2006 letter. If you have any questions with respect to our request, please do not hesitate to contact Eva-Britt Allenius, our Head of External Management Information at +46 8 7199967 or me at +46 8 7195380.
Sincerely, |
TELEFONAKTIEBOLAGET LM ERICSSON (publ) |
/s/ Roland Hagman |
Roland Hagman |
Telefonaktiebolaget LM Ericsson (publ) |
Vice President Group Function Financial Control |