-----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, AX3tA/Y6gARY7usKGRWwH9vThQxvKVsh3P8NMx4oevKMHTcQjGGvRc/75Yl0WlJ3 ywhuDFnnGaJlkORxSrznlg== 0000000000-05-061196.txt : 20060314 0000000000-05-061196.hdr.sgml : 20060314 20051208090045 ACCESSION NUMBER: 0000000000-05-061196 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20051208 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: LAFARGE NORTH AMERICA INC CENTRAL INDEX KEY: 0000716783 STANDARD INDUSTRIAL CLASSIFICATION: CEMENT, HYDRAULIC [3241] IRS NUMBER: 581290226 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12950 WORLDGATE DR. SUITE 500 CITY: HERNDON STATE: VA ZIP: 20170 BUSINESS PHONE: 7034803600 MAIL ADDRESS: STREET 1: 12950 WORLDGATE DR. SUITE 500 CITY: HERNDON STATE: VA ZIP: 20170 PUBLIC REFERENCE ACCESSION NUMBER: 0000950133-05-000801 LETTER 1 filename1.txt Mail Stop 7010 December 8, 2005 Mr. Eric C. Olsen Executive Vice President and Chief Financial Officer Lafarge North America Inc. 12950 Worldgate Drive, Suite 20170 Herndon, Virginia 20170 Re: Lafarge North America Inc. Form 10-K for the Fiscal Year Ended December 31, 2004 Forms 10-Q for the Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 File No. 1-8584 Dear Mr. Olsen: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, in her absence, to Al Pavot at (202) 551-3738, or me at (202) 551-3255. Sincerely, Nili Shah Accounting Branch Chief ?? ?? ?? ?? Eric C. Olsen November 9, 2005 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----