Manpower T: +1 414 906 7556 |
July 24, 2006
Mr. Larry Spirgel
Assistant Director
U. S. Securities and Exchange Commission
Mail Stop 3720
100 F Street, NE
Washington, DC 20549
Re:
Manpower Inc.
Form 10-K for the fiscal year ended December 31, 2005
Filed February 28, 2006
Form 10-Q for the quarter ended March 31, 2006
File No. 1-10686
Dear Mr. Spirgel:
We have received your comment letter dated July 5, 2006. Given the timing of our second quarter close and related Form 10-Q filing requirement, we would like to request an extension in responding to your comment letter until August 3, 2006.
Sincerely,
MANPOWER INC.
/s/ Michael J. Van Handel
Michael J. Van Handel
Executive Vice President,
Chief Financial Officer and Secretary