Securities Act of 1933 - Rule 902 (b)

December 14, 2004

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

Mr. Erich Obersteiner
Mr. Stefan Zapotocky
Weiner Börse AG
A-1014 Wien
Wallnerstraße 8
Austria

Dear Messers. Obersteiner and Zapotocky:

This letter will confirm the response of the Division of Corporation Finance to your request that the Division designate the Wiener Börse (the Vienna Stock Exchange) as a "designated offshore securities markets" within the meaning of Rule 902(b) of Regulation S under the Securities Act of 1933. A copy of your letter is enclosed in order to avoid having to recite or summarize the facts set forth therein. On the basis of the facts presented, we hereby so designate the Wiener Börse (the Vienna Stock Exchange).

Incoming Letter:

The Incoming Letter is in Acrobat format.

http://www.sec.gov/divisions/corpfin/cf-noaction/wiener121404.htm