[ALDERWOODS LOGO]
May 17, 2006
Ms. Christine Adams
Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Building 2, Room 3724
Washington, D.C. 20549
Re: | Alderwoods Group, Inc. |
| Form 10-K for fiscal year ended December 31, 2005 |
| Filed March 13, 2006 |
|
|
| Form 10-Q for the fiscal quarter ended March 25, 2006 |
| Filed May 1, 2006 |
| File No. 0-33277 |
Dear Ms. Adams,
This is to confirm receipt of the Division’s comment letter dated May 16, 2006. As a follow-up to our telephone conversation of today’s date, I would like to confirm our intent to respond to the same on or before June 16, 2006.
Sincerely,
Alderwoods Group, Inc.
Kenneth A. Sloan
Chief Financial Officer
CC: | Ellen Neeman |
| Alderwoods Group, Inc. |
| SVP, Legal and Compliance |
