-----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, WBuA48UzIPqSXIG0QS0pfI9oa80WDlozSgT24+oVphZKDLrSoWwgM2gRueGEMhDN AGCMKiHj2rWdpruO9v4Tag== 0001275287-06-002325.txt : 20060428 0001275287-06-002325.hdr.sgml : 20060428 20060428143319 ACCESSION NUMBER: 0001275287-06-002325 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060428 DATE AS OF CHANGE: 20060428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMBRAER BRAZILIAN AVIATION CO CENTRAL INDEX KEY: 0001117603 STANDARD INDUSTRIAL CLASSIFICATION: AIRCRAFT [3721] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-131983 FILM NUMBER: 06789106 BUSINESS ADDRESS: STREET 1: AVENIDA BRIGADERO FARIA LIMA 2170 STREET 2: 12227-901 SAO JOSE DOS CAMPOS SAO PAULO CITY: FEDERATIVE REPUBLIC STATE: D5 ZIP: 00000 BUSINESS PHONE: 0115512345 MAIL ADDRESS: STREET 1: BRIGADERIO FARIA LIMA 2170 PUTIM PC 294 CITY: SAO JOSE DOS CAMPOS STATE: D5 ZIP: 999999999 RW 1 ee5606.htm FORM RW

[EMBRAER LETTERHEAD]

April 28, 2006

VIA FACSIMILE AND EDGAR

Ms. Letty Lynn
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549

Re:	Embraer–Empresa Brasileira de Aeronáutica S.A.
	Application for Withdrawal of Registration Statement on Form F-4
	File No. 333-131983

Dear Ms. Lynn:

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Embraer–Empresa Brasileira de Aeronáutica S.A. (the “Company”) hereby applies for the immediate withdrawal of its Registration Statement on Form F-4, File No. 333-131983, together with all exhibits and amendments thereto (the “Registration Statement”). The Registration Statement was originally filed with the U.S. Securities and Exchange Commission on February 22, 2006 and has not been declared effective.

The Company is requesting the withdrawal of the Registration Statement because, as per your instructions, it filed a Registration Statement on Form F-4 in connection with the same exchange offer (File No. 333-132289) under a different CIK number (0001355444) on March 9, 2006, which was declared effective on March 13, 2006. Accordingly, the Company hereby respectfully requests the immediate withdrawal of the Registration Statement.

If you have any questions concerning our request for withdrawal, please call Richard S. Aldrich, Jr. of Shearman & Sterling, LLP, our counsel, at +55-11-3720-2201.

	Very truly yours,

	Embraer–Empresa Brasileira de Aeronáutica S.A.


	By:	/s/ ANTONIO LUIZ PIZARRO MANSO

	Name:	Antonio Luiz Pizarro Manso
	Title:	Executive Vice-President Corporate and Chief Financial Officer

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