-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TE8oXYM91g2Q3IFaMsS/2ZrO4Neo4k7yY/0plMJQVcDNIwzalhT+YAJUaDRvRhqe h5pI4ro11T8/ft4oGD55Vg== 0001326932-06-000347.txt : 20070605 0001326932-06-000347.hdr.sgml : 20070605 20061115161450 ACCESSION NUMBER: 0001326932-06-000347 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SAP AKTIENGESELLSCHAFT SYSTEMS APPLICATIONS PRODUCTS IN DATA CENTRAL INDEX KEY: 0001000184 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: I8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NEUROTTSTRABE 16 STREET 2: WALLDORF, FEDERAL REPUBLIC OF GERMAN CITY: NEW YORK STATE: NY ZIP: 69190 BUSINESS PHONE: 0114962277 MAIL ADDRESS: STREET 1: NEUROTTSTRASSE 16 CITY: WALLDORF D 69190 STATE: I8 CORRESP 1 filename1.htm corresp
 

     
 
  [Letterhead of] Allen & Overy LLP
1221 Avenue of the Americas
New York, NY 10020
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
November 15, 2006
Re: SAP AG file no. 001-14251
Form 20-F for the fiscal year ended December 31, 2005 filed March 22, 2006
Dear Ms Collins:
I am writing on behalf of SAP AG to confirm receipt of your letter to Dr. Brandt of SAP AG dated October 30, 2006 and notify you that, per my telephone conversation with Mr. Gilmore of the Division of Corporation Finance, SAP AG currently plans to submit its response to your letter on November 27, 2006.
Very truly yours,
A. Peter Harwich

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