CORRESP 1 filename1.htm Correspondence Letter


August 30, 2007

Reference: LME-07:002310 Uen

Larry Spirgel, Esq.

Assistant Director

Office of Telecommunications

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549



Re:    LM Ericsson
   Form 20-F for the fiscal year ended December 31, 2006
   Filed June 7, 2007
   File Number 000-12033

Dear Mr. Spirgel:

On behalf of L.M. Ericsson (“Ericsson”) we hereby provide the following response to the comment letter of the staff of the Division of Corporation Finance (the “Staff”) to Ericsson, dated August 22, 2007, relating to the Form 20-F of Ericsson for the fiscal year ended December 31, 2006. For ease of reference, the text of the comment in the Staff’s letter has been reproduced in italics herein.

Three-Year Summary, page 23

1. Please present US GAAP selected financial data for the five most recent fiscal years under item 3.A of the Form 20-F or tell us why such data are not required.

Please be advised that the US GAAP five-year summary is reported under “Supplemental information” on page TX 198.

In the “Form 20-F Cross Reference Table” under item 3A “Selected Financial Data” we have provided reference to our three-year IFRS summary and to the five-year US GAAP summary under “Supplemental information”.


Sincerely yours,   


Roland Hagman   
Telefonaktiebolaget LM Ericsson   
Vice president   
Group Function Financial Control