-----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, NH1QsYC3euyLliNgTcJfyK1RSb2/KXqd+jTgN+yAwSY42LTmP9464uqfH5dwoInF 9LHCvxOLStdnvlibNDXAPg== 0000950123-06-012689.txt : 20061212 0000950123-06-012689.hdr.sgml : 20061212 20061017205101 ACCESSION NUMBER: 0000950123-06-012689 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PERDIGAO SA CENTRAL INDEX KEY: 0001122491 STANDARD INDUSTRIAL CLASSIFICATION: MEAT PACKING PLANTS [2011] IRS NUMBER: 000000000 STATE OF INCORPORATION: D5 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 760 AV ESCOLA POLITECNIA STREET 2: JAGUARE 05350-000 CITY: SAO PAULO SP BRAZIL STATE: D5 ZIP: 00000 BUSINESS PHONE: 2128019380 MAIL ADDRESS: STREET 1: 760 AVE ESCOLA POLITECNICA STREET 2: JAGUARE 05350 901 SAO APAULO SP CITY: BRAZIL STATE: D5 ZIP: 00000 CORRESP 1 filename1.htm CORRESP
 

Simpson Thacher & Bartlett llp
425 Lexington Avenue
New York, N.Y. 10017-3954
(212) 455-2000
 
Facsimile (212) 455-2502
     
VIA FACSIMILE
  October 17, 2006
     
Re:
  Perdigão S.A. — Registration Statement
 
  on Form F-3 (File No. 333-136375)
H. Roger Schwall, Esq.
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Schwall:
                    On behalf of our client Perdigão S.A. (the “Company”), we are writing to follow up on our letters to you dated October 16, 2006 and October 17, 2006 and our discussions with the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) relating thereto.
October 16, 2006 Letter
                    As discussed with Ms. Donna Levy of the Staff of the Commission, the Company proposes to further expand the text to be added to the “Use of Proceeds” section of the final prospectus that will be filed pursuant to Rule 424(b) (the underscored text to be added to that proposed in our October 16, 2006 letter):
We regularly evaluate, and are currently evaluating, acquisition opportunities consistent with these strategic goals. Our evaluations of current opportunities remain at a preliminary stage, and we are unable to predict when or whether any such acquisitions will be consummated or their terms. We are not party to any agreement, letter of intent or understanding with respect to any such acquisition as of the date of this prospectus.
October 17, 2006 Letter
                    The Company wishes to advise you with respect to the article that appeared in the October 16, 2006 issue of Jornal do Commercio as follows:
  •   The Company was not involved in the planning, drafting or publication of the article and was unaware that the article was being published.

 

 

     
-2-
  October 17, 2006
  •   The Company did not, in any way, induce Fator Corretora, the broker referred to in the article, to make any statements in the article.
 
  •   Fator Corretora will be excluded from participating in the Brazilian offering as a selling group member.
 
  •   The preliminary prospectus included in the Company’s registration statement on Form F-3 addresses the main statements about the Company in the article, including, without limitation, the effects of avian influenza and import restrictions on the Company’s financial performance in 2006 (see, e.g., pages 2, 42-45, 54-56 and 77), the locations of the Company’s facilities and resulting benefits of such locations in terms of raw material costs and distribution to consumers (see, e.g., pages 3-4, 60 and 68), the Company’s capital expenditure program (see, e.g., pages 3-4 and 68) and movements in the Company’s share price during 2006 (see pages 28-29).
*     *     *
                    We would appreciate it if the Staff of the Commission would advise us if it has any further questions or comments regarding the foregoing matters. Please contact Glenn M. Reiter at (212) 455-3358 or John C. Ericson at (212) 455-3520 with any such questions or comments.
         
  Very truly yours,
 		  
  /s/ Simpson Thacher & Bartlett LLP    
     
  SIMPSON THACHER & BARTLETT LLP   
 
     
cc:
  Donna Levy, Esq.
 
  Mr. Wang Wei Chang
 
  Ms. Edina Aparecida Gomes Biava

 

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