[LETTERHEAD
OF THE COCA-COLA COMPANY]
October
22, 2008
Mr. John
Reynolds
Assistant
Director
Division
of Corporation Finance
Office of
Beverages, Apparel and Health Care Services
United
States Securities and Exchange Commission
100 F
Street, N.E.
Mail Stop
3561
Washington,
D.C. 20549
RE:
The Coca-Cola Company
Form 10-K for Fiscal Year Ended
December 31, 2007
Schedule
14A filed March 3, 2008
File No. 1-02217
Dear Mr.
Reynolds:
This letter follows up our most recent letter dated August 15, 2008 and our
October 10, 2008 telephone conference with you and the staff regarding the
comment set forth in your letter of May 6, 2008 concerning the Form 10-K for the
fiscal year ended December 31, 2007 of The Coca-Cola Company (the “Company”) and
the Definitive Proxy Statement on Schedule 14A filed by the Company with the
Securities and Exchange Commission on March 3, 2008. During the
conference call, we all agreed that it would be helpful for the Company to
provide supplemental written information to the staff regarding a number of
issues relating to the Company’s annual Performance Incentive Plan (the
“Plan”).
Since
that conference call, a number of the Company’s key resources who are critical
to the preparation of this information have been allocated to the preparation
and review of our disclosures for the Company’s third quarter earnings release
and quarterly report on Form 10-Q. Accordingly, the Company hereby
respectfully requests an extension to October 31, 2008 to provide the staff with
our supplemental written response regarding the Plan.
Please
direct any questions or comments concerning this letter to me at
404-676-5622.
Sincerely,
/s/ Carol Crofoot Hayes
Carol
Crofoot Hayes
Associate
General Counsel and Secretary
cc: E.
Neville Isdell, Chairman of the Board
Muhtar Kent, President and Chief
Executive Officer