<SEC-DOCUMENT>0000891836-11-000183.txt : 20120124
<SEC-HEADER>0000891836-11-000183.hdr.sgml : 20120124
<ACCEPTANCE-DATETIME>20111222082757
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891836-11-000183
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20111222

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
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<div><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><font style="FONT-FAMILY: arial; FONT-SIZE: 10pt; FONT-WEIGHT: bold">CONFIDENTIAL TREATMENT REQUESTED BY PHILIPS</font></font></div>
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<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 10pt"><a name="txtdate"><!--efplaceholder--></a><a name="bkmadress"><!--efplaceholder--></a><a name="mltablemain"><!--efplaceholder--></a><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt">Date: </font><a name="date"><!--efplaceholder--></a><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt">December 21, 2011</font></font></div>

<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Cecilia D. Blye</font></div>

<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Chief</font></div>

<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Office of Global Security Risk</font></div>

<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Securities and Exchange Commission</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">100 F Street, N.E</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 18pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Washington, D.C. 20549</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt"><a name="companyname"><!--efplaceholder--></a><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt">Koninklijke Philips Electronics N.V.</font></font></div>
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<div style="TEXT-ALIGN: right; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Re:&#160; &#160;&#160;&#160;&#160;&#160;</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Koninklijke Philips Electronics N.V. (Royal Philips Electronics N.V.)</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Form 20-F for the Fiscal Year Ended December 31, 2010</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Filed February 18, 2011 File No. 001-05146-01</font></div>
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<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">Dear Ms. Blye:</font></div>

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<div style="TEXT-INDENT: 18pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">In our letter dated November 25, 2011 responding to your letter of November 14, 2011 relating to the Form 20-F for the fiscal year ended December 31, 2010 of Koninklijke Philips Electronics N.V. ("Philips" or the &#8220;Company"), we <font style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">indicated</font> in the response to one of the comments that we were collecting information from a number of Philips&#8217; associates and that we would advise you prior to December 23, 2011 of the responses we received.&#160;&#160;Philips' <font style="FONT-FAMILY: Arial; FONT-SIZE: 10pt">further</font> response to that comment is set forth below. To facilitate your review, we have included in this letter that comment in italicized text and have provided Philips' response immediately following.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; TEXT-DECORATION: underline">Comment No. 1 (letter of November 14, 2011)</font>:</font></font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">You state in your response to comment 1 in our letter dated September 1, 2011 that you have requested information from associates regarding sales to Iran, Syria, Sudan and Cuba, and that you will advise us of any relevant responses.&#160;&#160;Please note that we may have further comment upon receipt of this information.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; TEXT-DECORATION: underline">Response:</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">As noted in our response dated October 31, 2011 to your letter dated September 1, 2011, associates are defined as entities over which the Philips group has significant influence but not control, generally accompanying a shareholding of between 20% and 50% of the voting rights.&#160;&#160;We further noted that we had identified the 10 largest associates based on Philips&#8217; investment value (the smallest of which was approximately 5 million Euros) and we had requested information from them regarding their sales to Cuba, Iran, Sudan and Syria.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">We have received responses from all ten associates.&#160;&#160;Of these ten associates, eight have reported to us that they had no sales to any of these countries during the relevant periods.&#160;&#160;Two associates have reported the following sales of compact fluorescent lamps or energy saving lamps: in 2008, 2010 and 2011, [<font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; FONT-WEIGHT: bold">***</font>] to Cuba; in 2008, 2009, 2010 and 2011, [<font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; FONT-WEIGHT: bold">***</font>] to Sudan; and in 2008 and 2009,&#160;&#160;[<font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; FONT-WEIGHT: bold">***</font>] to Syria.</font></div>

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<div style="TEXT-ALIGN: center; LINE-HEIGHT: 2"><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: arial; FONT-SIZE: 9pt">&#160;<font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt; FONT-WEIGHT: bold">[THE SYMBOL &#8220;***&#8221; ON THIS PAGE REPRESENTS THAT CONFIDENTIAL INFORMATION HAS</font></font></font></font></div>

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<div style="TEXT-ALIGN: right; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; FONT-WEIGHT: normal">Date: December 21, 2011</font></div>

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<div style="TEXT-ALIGN: right; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font id="TAB2" style="FONT-FAMILY: Arial; LETTER-SPACING: 9pt; FONT-SIZE: 9pt">&#160;&#160;&#160;</font>&#160;&#160;Page 2 of 2&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; FONT-WEIGHT: bold">Request</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">In accordance with the Staff&#8217;s policy with respect to requests for confidential treatment of responses to the Staff&#8217;s comment letters, we are submitting two separate letters to the Staff&#8217;s comments.&#160;&#160;Concurrent with the submission to you of this letter, confidential treatment of portions of this letter is being requested under the Commission&#8217;s rules in accordance with 17 C.F.R. &#167; 200.83.&#160;&#160;Accordingly, a separate version of this response letter containing confidential information of the Company is being filed by hand and not via EDGAR.&#160;&#160;This letter being submitted via EDGAR does not contain confidential information of the Company and, therefore, is not submitted on a confidential basis.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">Please direct any questions or comments regarding the enclosed material to the undersigned at (011) (31) 20 59 77 241.&#160;&#160;Our fax number is (011) (31) 20 59 77150. We are available to discuss any of the foregoing with you at your convenience.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 216pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">Very truly yours,</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 216pt; MARGIN-RIGHT: 0pt" align="left"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="FONT-FAMILY: Arial; FONT-SIZE: 9pt"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt; TEXT-DECORATION: underline">/s/ E.P. Coutinho<font id="TAB2" style="FONT-FAMILY: Arial; LETTER-SPACING: 9pt; FONT-SIZE: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="FONT-FAMILY: Arial; LETTER-SPACING: 9pt; FONT-SIZE: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="FONT-FAMILY: Arial; LETTER-SPACING: 9pt; FONT-SIZE: 9pt">&#160;&#160;&#160;</font><br>
</font><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">E.P. Coutinho</font></font></font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 216pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Arial; FONT-SIZE: 9pt">General Secretary and Chief Legal Officer</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Assistant Director</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Division of Corporation Finance</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Jennifer Hardy</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Special Counsel</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: arial; FONT-SIZE: 9pt">Office of Global Security Risk</font></div>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
