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<SEC-DOCUMENT>0000947871-06-001922.txt : 20070412
<SEC-HEADER>0000947871-06-001922.hdr.sgml : 20070412
<ACCEPTANCE-DATETIME>20061215161049
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000947871-06-001922
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STMICROELECTRONICS NV
		CENTRAL INDEX KEY:			0000932787
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		39 CHEMIN DU CHAMP DES FILLES
		STREET 2:		1228 PLAN-LES-OUATES
		CITY:			GENEVA
		STATE:			V8
		ZIP:			00000
		BUSINESS PHONE:		011 41 22 929 2929

	MAIL ADDRESS:	
		STREET 1:		39 CHEMIN DU CHAMP DES FILLES
		STREET 2:		1228 PLAN-LES-OUATES
		CITY:			GENEVA
		STATE:			V8
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SGS THOMSON MICROELECTRONICS NV
		DATE OF NAME CHANGE:	19950310
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[STMicroelectronics N.V. Letterhead]</FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>December 15, 2006  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Mr. Martin James <BR>
Division of Corporation Finance <BR>
Securities and Exchange Commission <BR>
100 F Street, N.E. <BR>
Washington, D.C. 20549 <BR>
Mail Stop 6010  </FONT></P>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Re:  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>STMicroelectronics N.V. <BR>
Form 20-F for the fiscal year ended December 31, 2005 <BR>
Filed March 3, 2006 <BR>
File No. 001-13546</B> </FONT></TD>
</TR>
</TABLE>
<BR><BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Mr. James:  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This letter has been prepared by
STMicroelectronics N.V. (the &#147;Company&#148;) in response to the Comment Letter,
dated November 3, 2006 (the &#147;Comment Letter&#148;) of the staff (the &#147;Staff&#148;)
of the Securities and Exchange Commission, addressed to Mr. Carlo Ferro, the Company&#146;s
Executive Vice President and Chief Financial Officer.  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Set forth below are the Company&#146;s
responses to the Comment Letter. The numbered paragraphs and headings correspond to the
Comment Letter, whose text is copied below in italics for your reference.  </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Item 15. Controls and
Procedures, page 146, comment 1</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>1.</I></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <I>We note your statement that the chief executive officer and chief financial
          officer have  concluded that the company&#146;s disclosure controls and
          procedures are &#147;effective to ensure that  material information
          relating to [y]our company was made known to them by others within [y]our
          company, particularly during the period in which this Form 20-F was being
          prepared.&#148; It does  not appear that your certifying officers have
          reached a conclusion that your disclosure  controls and procedures are
          effective. Please revise future filings to address your officers&#146;
          conclusions regarding the effectiveness of your disclosure controls and
          procedures. In  addition, please note that the definition of disclosure
          controls and procedures is included in  Rule 13a-15(e) of the Exchange
          Act. However, if you wish to include the definition following  your
          conclusion, please ensure the definition is substantially similar in all
          material respects  to the language that appears in the entire
          two-sentence definition of &#147;disclosure controls and
          procedures&#148; set forth in Rule 13a-15(e).</I></FONT></TD>
          </TR>
          </TABLE>
          <BR>





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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Response:</I> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Company respectfully notes the
Staff&#146;s comment and proposes to revise its future filings as follows: </FONT></P>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company&#146;s Chief Executive Officer and Chief Financial Officer have evaluated the
effectiveness of the Company&#146;s disclosure controls and procedures (as defined in
Rules 13a-15(e) of the Exchange Act) as of the end of the period covered by the Form 20-F.
Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have
concluded that, as of the evaluation date, the Company&#146;s disclosure controls and
procedures were effective to ensure that information required to be disclosed by the
Company in the reports that it files or submits under the Exchange Act is recorded,
processed, summarized and reported, within the time periods specified in the
Commission&#146;s rules and forms and is accumulated and communicated to the
Company&#146;s management, including its Chief Executive Officer and Chief Financial
Officer as appropriate to allow timely decisions regarding required disclosure. </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Item 15. Controls and
Procedures, page 146, comment 2</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>2.</I></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <I>We note your disclosure that there were &#147;no significant changes in
          [y]our internal controls  over financial reporting or in other factors
          that could significantly affect these controls  during the period covered
          by the annual report, nor were there any material weaknesses in our
          internal controls requiring corrective actions.&#148; To the extent that your
          disclosure was  provided to address Item 15(d) of Form 20-F which
          requires disclosure of any change in your  internal control over
          financial reporting that occurred during the period covered by the annual
          report that has materially affected, or is reasonably likely to materially
          affect, your  internal control over financial reporting, please note that
          the need for disclosure is not  limited to significant changes that could
          affect your internal control over financial  reporting. Please correct
          the disclosure in future filings.</I> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Response:</I> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Company respectfully notes the
Staff&#146;s comment and proposes to revise its future filings to include disclosure
either to the effect that (i) there were no changes in the Company&#146;s internal
controls over financial reporting that occurred during the period covered by the Form 20-F
that has materially affected, or is reasonably like to materially affect, its internal
control over financial reporting; or (ii) in the alternative, to describe any such changes
if any have occurred during the subject period. </FONT></P>
<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2 </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Report of Independent
Registered Public Accounting Firm, page F-2</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>3.</I></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <I>We note that your audit report is signed by PricewaterhouseCoopers SA,
          Geneva, Switzerland, a  firm that is not currently registered with the
          PCAOB. Please have your auditors provide  support that they are duly
          registered with the PCAOB or revise your Form 20-F to provide  financial
          statements audited by an accounting firm registered with the PCAOB U.S. Please
          refer  to PCAOB Rule 2100 and Sections 102 and 106(a) of the
          Sarbanes-Oxley Act of 2002.</I> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Response:</I> </FONT> </H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our auditors have confirmed to
us that PricewaterhouseCoopers AG is registered with the PCAOB. They have further
confirmed that their registration covers the Geneva office, which is listed as additional
office in item 1.5 of the registration form. In Switzerland, PricewaterhouseCoopers AG
signs audit reports through the respective office located closest to the subject company.
As the Company is headquartered in Geneva, PricewaterhouseCoopers&#146; Geneva office
signs the audit report. Because Geneva is in the French-speaking part of Switzerland, the
term SA is used instead of AG. The terms are equivalent and are both registered with the
Register of Commerce. Therefore, the Company&#146;s auditors have concluded that
PricewaterhouseCoopers SA, Geneva is duly registered with the PCAOB. </FONT></P>

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<P ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In connection with responding to the
Staff&#146;s comments, the Company acknowledges that it is responsible for the adequacy
and accuracy of the disclosure in the filing. The Company further acknowledges that Staff
comments or changes to disclosure in response to Staff comments do not foreclose the
Commission from taking any action with respect to the filing. Finally, the Company
acknowledges that it 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. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you have any questions or comments
regarding the foregoing, please do not hesitate to contact me at 011-41-22-929-2998. </FONT></P>


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     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TH></TR>
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     <TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="55%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Very truly yours,
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;<BR>&nbsp;<BR>&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>/s/ Carlo Ferro&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR><BR>Carlo Ferro<BR>
<I>Executive Vice President and Chief Financial Officer,<BR>
STMicroelectronics N.V.</I> </FONT>
</TD></TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>cc:  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Kate Tillan <BR>
<I>Assistant Chief Accountant, Securities and Exchange Commission </I><BR>
<BR>
Robert Treuhold <BR>
<I>Shearman &amp; Sterling LLP</I><BR>
<BR>
Michael Foley <BR>
<I>PricewaterhouseCoopers SA</I> </FONT></TD>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3 </FONT></P>



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