The Bank of New York 101 Barclay Street, 22nd Floor New York, NY 10286 February 12, 2008 Securities & Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE: American Depositary Shares evidenced by the American Depositary Receipts of Sodexho Alliance F-6 file number : 333-84970 Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York, as Depositary for securities against which American Depositary Receipts (ADRs) are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the name change to Sodexo from Sodexho Alliance. As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the Prospectus relates. Pursuant to Section III B of the General Instructions to the Form F-6 Registration Statement, the Prospectus consists of the ADR certificate for Sodexho Alliance. The Prospectus has been revised to reflect the new name, and has been overstamped with: THE COMPANYS NAME HAS CHANGED TO SODEXO. Please contact me with any questions or comments at (212) 815 4244. Sincerely, Sandra W. Friedrich Assistant Vice President 212-815-4244 sfriedrich@bankofny.com 675934-1