-----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, TXcyiRu2fvUytHX1eij25Alh6oefECnDr17YLII+ey0bLbNlYsSJ9y16i6rkHjjk ywbuixSW9LywU1QKbSQWoA== 0000950103-07-000084.txt : 20070725 0000950103-07-000084.hdr.sgml : 20070725 20070117211729 ACCESSION NUMBER: 0000950103-07-000084 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CVS CORP CENTRAL INDEX KEY: 0000064803 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DRUG STORES AND PROPRIETARY STORES [5912] IRS NUMBER: 050494040 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CVS DR. CITY: WOONSOCKET STATE: RI ZIP: 02895 BUSINESS PHONE: 4017651500 MAIL ADDRESS: STREET 1: ONE CVS DR. CITY: WOONSOCKET STATE: RI ZIP: 02895 FORMER COMPANY: FORMER CONFORMED NAME: CVS/CAREMARK CORP DATE OF NAME CHANGE: 20070322 FORMER COMPANY: FORMER CONFORMED NAME: CVS CORP DATE OF NAME CHANGE: 19970128 FORMER COMPANY: FORMER CONFORMED NAME: MELVILLE CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

[CVS Letterhead]

January 18, 2007

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Attention:    Celeste M. Murphy, Esq. 
    Office of Mergers and Acquisitions 
    Division of Corporation Finance 
     
    Song P. Brandon, Esq. 
    Division of Corporation Finance 
     
  RE: CVS Corporation 
     
  Form S-4 (No. 333-139470)

Dear Mr. Brandon and Ms. Murphy,

     Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CVS Corporation (the “Company”) hereby requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-139470) be accelerated to Friday, January 19, 2007 at 12:01 pm or as soon thereafter as practicable.

     The Company acknowledges that:

  • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking action with respect to the filing;

  • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and




  • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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2





Sincerely,     
 
CVS CORPORATION 
 
 
By: /s/ David B. Rickard 
Name:    David B. Rickard 
Title:    Executive Vice President, 
    Chief Financial Officer and 
    Chief Administrative Officer 

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