Mail Stop 0308 								August 24, 2005 Mr. Gary P. Fayard Executive Vice President and Chief Financial Officer The Coca-Cola Company One Coca-Cola Plaza Atlanta, Georgia 30313 		RE:	The Coca-Cola Company 			Form 10-K for the fiscal year ended December 31, 2004 			Filed March 4, 2005 Dear Mr. Fayard: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Nili Shah at (202) 551-3255 or, in her absence, to the undersigned at (202) 551-3841. 							Sincerely, 							Will Choi 							Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 2 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE