CORRESP 1 filename1.htm Correspondence Letter



45, rue de Paris

95747 ROISSY-CDG Cedex


Linda Cvrkel

Branch Chief

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

United States of America


By Courier    January 12, 2007

Dear Ms. Cvrkel

Air France-KLM Annual Report on Form 20-F for the Year Ended March 31, 2006 Filed July 19, 2006 (File No. 001-32139)

As requested in the Staff’s comment letter dated December 1, 2006 on the above referenced annual report on Form 20-F (the “Annual Report”) of Air France-KLM, Air France-KLM hereby acknowledges the following:


    Air France-KLM is responsible for the adequacy and accuracy of the disclosure in its filings;


    the Staff’s comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and


    Air France-KLM may not assert Staff comments as a defense in any proceedings initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.


Yours sincerely,
/s/ Philippe Calavia


cc: Claire Erlanger, Division of Corporate Finance
     Dominique Barbarin, Air France-KLM
     Jean-Marc Bardy, Air France-KLM
     Michel Cascarino, Air France-KLM
     Pascal Pincemin/Jean-Pierre Agazzi, Deloitte & Associés
     Jean-Paul Vellutini/Jean Blascos, KPMG S.A.
     Tom O’Neill, Linklaters