| 99 Bishopsgate
London EC2M 3XF
United Kingdom
Tel: +44(0)20-7710-1000 Fax: +44(0)20-7374-4460
www.lw.com |
| | |
| FIRM / AFFILIATE OFFICES |
| Boston | New York |
July 1, 2005 | Brussels | Northern Virginia |
| Chicago | Orange County |
| Frankfurt | Paris |
| Hamburg | San Diego |
H. Roger Schwall, Esq. | Hong Kong | San Francisco |
Assistant Director | London | Shanghai |
Office of Natural Resources | Los Angeles | Silicon Valley |
Division of Corporation Finance | Milan | Singapore |
Securities and Exchange Commission | Moscow | Tokyo |
100 F Street, N.E. | New Jersey | Washington, D.C. |
Washington, D.C. 20549 | | |
United States of America | | |
Re: Buhrmann US Inc.
Registration Statement on Form F-4; Filing No. 333-123952
Dear Mr. Schwall:
On behalf of Buhrmann US Inc., a company organized under the laws of Delaware (the “Company”), and its parent entity, Buhrmann N.V., a foreign private issuer organized under the laws of The Netherlands (the “Parent”), we attach a further amended registration statement on Form F-4 (the “Registration Statement”); the sole difference from the previously amended registration statement dated June 29, 2005 is the inclusion of an updated Exhibit 23.6 Consent of Independent Accountants.
Please address any additional comments to the undersigned via facsimile at (011) 44-207-374-4460. If you have any questions regarding the foregoing, please do not hesitate to contact me at (011) 44-207-710-1014 or John Huber at (202) 637-2242.
Respectfully submitted,
/s/ ALEXANDER F. COHEN
Alexander F. Cohen
of LATHAM & WATKINS
cc: Paul Dudek, Chief, Office of International Corporate Finance
Mellissa Campbell Duru, Division of Corporation Finance
Karl Hiller, Chief, Accounting Branch
Jonathan Duersch, Accounting Branch
The principal place of business of this partnership is the address set forth above where a list of partners’ names may be inspected. This partnership is regulated by the Law Society. Also listed above are the offices of partnerships affiliated with this partnership.
