From: Julian Thomson
Sent: December 12, 2006
To: rule-comments@sec.gov
Subject: File No. SR-NASDAQ-2006-040

Dear Sirs

Acergy S.A. is a foreign private issuer on the Nasdaq Stock Exchange.

With reference to the application by Nasdaq to make available certain products and services intended to assist companies with their disclosure and regulatory obligations, shareholder communications and other corporate objectives, we welcome this initiative to bring greater competition to a market segment dominated by two large service providers.

Please would you take this communication as an expression of support for the Notice of Filing under reference SR-NASDAQ-2006-040

Regards

Julian Thomson
Investor Relations Manager
Acergy S.A.