-----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,
 J9pT8C49B18igu0BT/bWbDESgavEEbpVUvbdyQBZtFjzm1oPwCqtXahdWCUA3J0p
 tXkCbNL07Y1cjRUmclmFOg==

<SEC-DOCUMENT>0000000000-07-015094.txt : 20070607
<SEC-HEADER>0000000000-07-015094.hdr.sgml : 20070607
<ACCEPTANCE-DATETIME>20070326115834
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-015094
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070326

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEARSON PLC
		CENTRAL INDEX KEY:			0000938323
		STANDARD INDUSTRIAL CLASSIFICATION:	BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		80 STRAND
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			WC2R 0RL
		BUSINESS PHONE:		442070102000

	MAIL ADDRESS:	
		STREET 1:		80 STRAND
		CITY:			LONDON ENGLAND
		STATE:			X0
		ZIP:			WC2R 0RL
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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