The Bank of New York
101 Barclay Street, 22nd Floor
New York, NY 10286
December 21, 2006

Securities & Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Attn.: Document Control

RE:  American Depositary Shares evidenced by
the American Depositary Receipts of Coca-Cola
Femsa S.A. de C.V. (F-6 File No. 333-117168)

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 Coca-Cola Femsa S.A.B. de C.V.
from Coca-Cola Femsa S.A. de C.V.

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 Coca-Cola Femsa S.A.B. de C.V.

The Prospectus has been revised to reflect the
new name, and has been overstamped with:

Effective December 5, 2006 the name of the
company is Coca-Cola Femsa S.A.B. de C.V.

Please contact me with any questions or
comments at (212) 815 2296.

Sincerely,

Edgar Piedra
Vice President
212-815-2296
epiedra@bankofny.com
675934-1