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<SEC-DOCUMENT>0001156973-06-000859.txt : 20061117
<SEC-HEADER>0001156973-06-000859.hdr.sgml : 20061117
<ACCEPTANCE-DATETIME>20060728060325
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001156973-06-000859
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20060728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KONINKLIJKE PHILIPS ELECTRONICS NV
		CENTRAL INDEX KEY:			0000313216
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BREITNER CENTER
		STREET 2:		AMSTELPLEIN 2
		CITY:			AMSTERDAM
		STATE:			P7
		ZIP:			1096 BC
		BUSINESS PHONE:		31 20 59 77777

	MAIL ADDRESS:	
		STREET 1:		BREITNER CENTER
		STREET 2:		AMSTELPLEIN 2
		CITY:			AMSTERDAM
		STATE:			P7
		ZIP:			1096 BC

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHILIPS ELECTRONICS N V
		DATE OF NAME CHANGE:	19930727

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHILIPS NV
		DATE OF NAME CHANGE:	19910903
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><IMG src="u50610u5061001.gif" alt="(PHILIPS)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Royal Philips Electronics</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt">July&nbsp;25, 2006
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Martin F. James<BR>
Senior Assistant Chief Accountant<BR>
Division of Corporation Finance<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;James:
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD><U>Koninklijke Philips Electronics N.V. &#151; Form&nbsp;20-F for the Fiscal Year Ended<BR>
December&nbsp;31, 2005, as amended (File No.&nbsp;001-05146-01)</U></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This relates to your letter dated July&nbsp;12, 2006 setting forth a comment regarding the Form
20-F for the fiscal year ended December&nbsp;31, 2005 of Koninklijke Philips Electronics N.V., as
amended by its Form 20-F/A filed with the Commission on June&nbsp;29, 2006 (the &#147;2005 Form&nbsp;20-F&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We very much appreciate the opportunity to set forth Philips&#146; position on the language
subject to your comment. To facilitate your consideration of our response, we have included below
the comment and have provided Philips&#146; response immediately following.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Philips acknowledges that (i)&nbsp;Philips is responsible for the adequacy and accuracy of the
disclosure in the filing, (ii)&nbsp;Staff comments or changes to disclosure in response to Staff
comments in the reports reviewed by the Staff do not foreclose the Commission from taking any
action with respect to the filing, and (iii)&nbsp;Philips may not assert Staff comments as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws of the
United States.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Amendment 1 to Form&nbsp;20-F for the year ended December&nbsp;31, 2005</U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><I>1.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note your disclosure that, &#147;The consolidated financial statements of LPL as of and for
the fiscal year ended December&nbsp;31, 2005 included in this Amendment have been prepared by</I>
<U><I>and are the responsibility of LPL and its management.</I></U><I> These financial statements have
not been prepared by Philips or its management. </I><U><I>Accordingly, Philips and its management
assume no responsibility relating thereto&#148;.</I></U><I> Please note that the management is
responsible for all financial statements included in your </I><I>Form 20-F</I><I>. Accordingly, please
further amend your </I><I>Form 20-F</I><I> to remove any statements limiting management&#146;s responsibility,
such as those underlined above.</I></TD>
</TR>

</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="10%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="88%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="u50610u5061000.gif" alt="(PHILIPS LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Koninklijke Philips Electronics N.V.<BR>
Building HBT<BR>
P.O. Box 77900<BR>
1070 MX Amsterdam<BR>
The Netherlands<BR>
Tel: <I>&#043;3</I>1 20 59 77 777<BR>
Trade Register No.&nbsp;17001910</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt">2
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%"><U>Response:</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 3%">Under Rule&nbsp;3-09 of Regulation&nbsp;S-X , Philips was required to file the unaudited financial
statements for the year 2005 for LG.Philips LCD Co., Ltd. (&#147;LPL&#148;) because of the
significance of this less-than-50%-owned equity-accounted affiliate in 2004. LPL itself is
an <FONT style="white-space: nowrap">SEC-reporting</FONT> company and the financial statements for 2005 were those that LPL and its
management prepared and published as a separate public company. In light of that, Philips
believed it appropriate to indicate in the 2005 20-F that LPL and its management had
prepared and published the LPL financial statements. Also, Philips does not consolidate the
LPL results on a line-by-line basis in the Philips&#146; financial statements, and therefore,
controls relevant to the LPL&#146;s accounts are not part of Philips&#146; internal control
structure. We, however, appreciate the Staff&#146;s comment and in response to it, would
undertake that Philips will not include in subsequent filings with the Commission the
underscored language with respect to financial statements included in such filings pursuant
to Rule&nbsp;3-09 of Regulation&nbsp;<FONT style="white-space: nowrap">S-X.</FONT> Because, however, we do not believe that investors in
securities of Philips have been prejudiced by the inclusion of this language in the 2005
20-F, we would respectfully submit that an amendment to the 2005 20-F would not be
necessary for the protection of such investors.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">*****
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please direct any questions or comments regarding this letter to me at (011) (31)&nbsp;20 59
77 830. Our fax number is (011) (31)&nbsp;20 59 77 230. We are available to discuss any of the
foregoing with you at your convenience, and thank you again for your consideration of our response
to the comment.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="73%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Very truly yours.</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ P.-J. Sivignon
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
P.-J. Sivignon
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD colspan="5" valign="top" align="left">Chief Financial Officer, Member of the Board of Management</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">cc:</TD>
    <TD>&nbsp;</TD>
    <TD>Angela Crane<br>
Eric Attalah<br>
(Securities and Exchange Commission)<br><br>
Jean A.W. Schreurs<br>
(Koninklijke Philips Electronics N.V.)<br><br>
John O&#146;Connor<br>
(Sullivan &#038; Cromwell LLP)<br><br>
Richard B. McCune<br>
Lex van Drunen Little<br>
(KPMG Accountants N.V.)</TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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