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U.S. Securities and Exchange Commission

Securities Act of 1933
Rule 902(b)

March 16, 2007

Response of the Office of International Corporate Finance
Division of Corporation Finance


Eurolist by Euronext™ (the "Eurolist Market") and the Alternext Market operated by Euronext Paris S.A.

Based on the facts presented, the Division will not object if the reference to the Bourse de Paris in Rule 902(b) under the Securities Act of 1933 is deemed to be a reference to the Eurolist Market and the Alternext Market. This position is based on the representations made to the Division in your letter, and any different facts may require a different conclusion.


Mary Cascio
Special Counsel
Office of International Corporate Finance

Incoming Letter:

The Incoming Letter is in Acrobat format.


Modified: 03/20/2007