-----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,
 C5Y3lhHLo21J2r3dUC/4fOkey3JZPIWfYQFPX32D8xoluRAVbnHdIZghsnxllQd8
 JpWPBgLuR3HdDowfc2HJAA==

<SEC-DOCUMENT>0000000000-07-038893.txt : 20070921
<SEC-HEADER>0000000000-07-038893.hdr.sgml : 20070921
<ACCEPTANCE-DATETIME>20070809133319
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-038893
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070809

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			E ON AG
		CENTRAL INDEX KEY:			0001136808
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC, GAS & SANITARY SERVICES [4900]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		BENNIGSENPLATZ 1
		CITY:			40474 DUSSELDORF GER
		STATE:			A6
		ZIP:			99999999

	MAIL ADDRESS:	
		STREET 1:		BENNIGSENPLATZ 1
		CITY:			40474 DUSSELDORF GER
PUBLIC REFERENCE ACCESSION NUMBER:		0000950124-07-001344
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>eonagnfcletter.pdf
<DESCRIPTION>E ON AG NO FURTHER COMMENT LETTER; FYE 12/31/06 FORM 20-F; PHIPPEN/MANUEL
<TEXT>
<PDF>
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