CORRESP 1 filename1.htm Correspondence Letter

Our reference:


   Date:    Your reference:
   Sep 25, 2006   

Ms. Jill S. Davis

Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7010


By fax

Dear Ms. Davis,

Many thanks for your letter dated September 20, 2006 with respect to our 2005 report on Form 20-F. We are undertaking preparation of a response, and this will confirm that due to the preparation time and also to our intention that the response be reviewed at the next scheduled Audit Committee meeting, we intend to provide a response to you on or before the end of October.

Best wishes,

Very truly yours,


Group Finance


/s/ Fredrik Peyron

Vice President & Associate General Counsel
Corporate Affairs


Swedish Match AB (publ)

Postal address:

   Visiting address:    Phone:    Fax:    Legal:

SE-118 85 Stockholm


   Rosenlundsgatan 36    +46 8 658 02 00      

Registered Office: Stockholm

Reg.No.: 556015-0756