-----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, KYNZzIeMtbwcZWna7P7szLVrNRcS0ZRubfIXjTlLBxKr0dVgO7E/SOdvmTES3kNC JD0ucKM9FZ/61k5WBbr5wg== 0000950103-05-001571.txt : 20060606 0000950103-05-001571.hdr.sgml : 20060606 20050609130534 ACCESSION NUMBER: 0000950103-05-001571 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050609 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARSH & MCLENNAN COMPANIES, INC. CENTRAL INDEX KEY: 0000062709 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411] IRS NUMBER: 362668272 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1166 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 2123455000 MAIL ADDRESS: STREET 1: 1166 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: MARSH & MCLENNAN COMPANIES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MARLENNAN CORP DATE OF NAME CHANGE: 19760505 CORRESP 1 filename1.htm

Marsh & McLennan Companies, Inc.
1166 Avenue of the Americas
New York, NY 10336-2774

June 9, 2005

Abby Adams

Special Counsel

Office of Mergers and Acquisitions

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549

Re:	Marsh & McLennan Companies, Inc.
	Schedule TO-I
	Filed May 20, 2005

	Dear Ms. Adams:

In connection with the letter of our counsel, Davis Polk & Wardwell, also dated today, transmitting our response to the comments received from the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) to the above-referenced Schedule TO-I, Marsh & McLennan Companies, Inc., a Delaware corporation (the “Company”), hereby acknowledges that:

(i) the Company is responsible for the adequacy and accuracy of the disclosure in the filings;

(ii) Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the Commission from taking any action with respect to the filing and

(iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please feel free to contact the undersigned at 212-345-5522, or Leon Lichter at 212-345-6846, with any questions you may have with respect to the foregoing.

	Very truly yours,


	/s/ Bart Schwartz

	Bart Schwartz
	Vice President and Deputy General Counsel

cc:	Leon J. Lichter
	Tiffany Yonker
	Marsh & McLennan Companies, Inc.

	Richard D. Truesdell, Jr.
	Kyoko Takahashi Lin
	Justin Powell
	Davis Polk & Wadrdwell

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