<SEC-DOCUMENT>0000823094-14-000047-index.html : 20141023
<SEC-HEADER>0000823094-14-000047.hdr.sgml : 20141023
<ACCEPTANCE-DATETIME>20140915154427
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000823094-14-000047
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140915

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOTHEBYS
		CENTRAL INDEX KEY:			0000823094
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				382478409
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1004

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1334 YORK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021
		BUSINESS PHONE:		212-606-7000

	MAIL ADDRESS:	
		STREET 1:		1334 YORK AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10021

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOTHEBYS HOLDINGS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>