Coca-Cola
Plaza
Atlanta,
Georgia
|
GEOFFREY
J.
KELLY
|
ADDRESS
REPLY TO
|
|
SENIOR
VICE PRESIDENT
|
P.O. BOX
1734
|
|
GENERAL COUNSEL
|
ATLANTA,
GA 30301
|
|
|
---------------------------
|
|
|
404-676-3731
FAX:
404-515-2546
|
September
12, 2007
VIA
U.S. MAIL AND FACSIMILE (202-772-9204)
Ms.
Ellie
Quarles
Special
Counsel
United
States Securities and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549-3561
RE: The
Coca-Cola Company
Definitive
Proxy Statement on Schedule
14A
Filed
March 9, 2007
File
No. 1-02217
Dear
Ms.
Quarles:
I
am writing in reference to your
letter dated August 21, 2007 to E. Neville Isdell, Chairman of the
Board and Chief Executive Officer of The Coca-Cola Company. We are in
receipt of your letter and are preparing a detailed
response. Your letter requests that we respond by September 21,
or provide by that date a time frame within which we will respond.
The
Compensation Committee of our Board
of Directors has overall responsibility for compensation plans, programs and
policies applicable to elected officers and senior executives. The
Compensation Committee therefore will be reviewing your letter at its next
regularly scheduled meeting on October 17. We will then mail and fax
our response to you by October 26. In the meantime, should you have
any additional questions, please contact me at 404-676-3731.
Sincerely,
/s/
Geoffrey J. Kelly
Geoffrey
J. Kelly
Senior
Vice President and
General
Counsel
cc: E.
Neville Isdell
Carol
C.
Hayes
