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<SEC-DOCUMENT>0000903423-07-000976.txt : 20071210
<SEC-HEADER>0000903423-07-000976.hdr.sgml : 20071210
<ACCEPTANCE-DATETIME>20071009172736
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000903423-07-000976
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071009

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MEXICAN ECONOMIC DEVELOPMENT INC
		CENTRAL INDEX KEY:			0001061736
		STANDARD INDUSTRIAL CLASSIFICATION:	BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			O5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GENERAL ANAYA NO 601 PTE
		STREET 2:		COLONIA BELLA VISTA
		CITY:			MONTERREY, N.L.
		STATE:			O5
		ZIP:			64410
		BUSINESS PHONE:		5283286000

	MAIL ADDRESS:	
		STREET 1:		GENERAL ANAYA NO 601 PTE
		STREET 2:		COLONIA BELLA VISTA
		CITY:			MONTERREY, N.L.
		STATE:			O5
		ZIP:			64410
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><font face="Arial" size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:center;'><font size=2>[FEMSA Letterhead]</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font face="Arial" size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="22%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>October 9, 2007</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><U><font SIZE=2>VIA EDGAR AND FACSIMILE</font></U></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Mr. Michael Moran</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Accounting Branch Chief</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Division of Corporation Finance</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Securities and Exchange Commission</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>100 F Street, N.E.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Washington, D.C.  20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in'><font size=1>&nbsp;</font></p> </td>
        <td width="10%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Re:</font></p> </td>
        <td width="80%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Fomento Econ&#243;mico Mexicano, S.A.B. de C.V.<br>
            Form 20-F for Fiscal Year Ended December 31, 2006 <br>
          File No. 333-08752</font></p> </td> </tr>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:15.22%; text-indent:7.61%;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Dear Mr. Moran:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.77%;text-align:left;'><font size=2>By letter dated September 24, 2007 (the &#147;Comment Letter&#148;), the staff of the Securities and Exchange Commission (the &#147;Staff&#148;) provided certain comments to the annual report on Form 20-F for the fiscal year ended December 31, 2006, as filed on June 28, 2007 by Fomento Econ&#243;mico Mexicano, S.A.B. de C.V. (the &#147;Company&#148;).  The Staff has requested that the Company respond to the Comment Letter within ten (10) business days or otherwise inform the Staff when we will respond. </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.77%;text-align:left;'><font size=2>We have reviewed the Comment Letter and are in the process of preparing our response.  We intend to submit such response to you no later than October 22, 2007. </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:7.61%;text-align:left;'><font size=2>Thank you for your consideration.  If you or any other member of the Staff has any questions, please do not hesitate to contact Duane McLaughlin or Matthew Stitzer, our outside legal counsel, at Cleary Gottlieb Steen &amp; Hamilton LLP at (212) 225-2000.</font></p>

<p style=' margin-bottom:18pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>Very truly yours,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size="2"><u>/s/ &nbsp;Javier Astaburuaga Sanjines</u></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>Javier Astaburuaga Sanjines</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>Executive Vice President of Finance</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>and Strategic Development and </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>Chief Financial Officer</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:54.36%;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>cc:</font></p> </td>
        <td width="79%" nowrap valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Duane McLaughlin, Esq.</font></p> </td> </tr>
    <tr>
      <td nowrap valign=top >&nbsp;</td>
      <td nowrap valign=top ><i><font size=2>Cleary Gottlieb Steen &amp; Hamilton LLP</font></i></td>
    </tr>
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<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.61%;text-align:left;'>&nbsp;</p>

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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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