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<SEC-DOCUMENT>0000106535-05-000167.txt : 20060821
<SEC-HEADER>0000106535-05-000167.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20051220164918
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000106535-05-000167
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WEYERHAEUSER CO
		CENTRAL INDEX KEY:			0000106535
		STANDARD INDUSTRIAL CLASSIFICATION:	LUMBER & WOOD PRODUCTS (NO FURNITURE) [2400]
		IRS NUMBER:				910470860
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		33663 WEYERHAEUSER WAY SOUTH
		CITY:			FEDERAL WAY
		STATE:			WA
		ZIP:			98003
		BUSINESS PHONE:		2539242345

	MAIL ADDRESS:	
		STREET 1:		33663 WEYERHAEUSER WAY SOUTH
		CITY:			FEDERAL WAY
		STATE:			WA
		ZIP:			98003
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>




December 19, 2005



Mr. John Cash
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-0510

Subject:	Weyerhaeuser Company
	      Form 10-K for the year ended December 26, 2004
	      Filed March 3, 2005
	      File #1-4825

Dear Mr. Cash:

We have received the staff's letter dated December 8, 2005 relating to
Weyerhaeuser Company's annual report on Form 10-K for the fiscal year ended
December 26, 2004 and are working on our responses to the comments made by the
staff in the letter.  We note that you have requested a response to the comments
within ten business days.  We would like to request an extension of time for
response to January 31, 2006 to accommodate holiday schedules and to allow us
sufficient time to prepare detailed responses.

If you have any questions regarding this response, please give me a call at
(253) 924-3009.

Very truly yours,

Weyerhaeuser Company

/s/ Steven J. Hillyard
- ---------------------------
Steven J. Hillyard
Vice President and Chief Accounting Officer

</TEXT>
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