UPLOAD: SEC-generated letter
Published on August 24, 2005
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
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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