<SEC-DOCUMENT>0001104659-15-013425-index.html : 20150421
<SEC-HEADER>0001104659-15-013425.hdr.sgml : 20150421
<ACCEPTANCE-DATETIME>20150224140814
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-15-013425
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TORO CO
		CENTRAL INDEX KEY:			0000737758
		STANDARD INDUSTRIAL CLASSIFICATION:	LAWN & GARDEN TRACTORS & HOME LAWN & GARDEN EQUIPMENT [3524]
		IRS NUMBER:				410580470
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8111 LYNDALE AVE SOUTH
		CITY:			BLOOMINGTON
		STATE:			MN
		ZIP:			55420-1196
		BUSINESS PHONE:		9528888801

	MAIL ADDRESS:	
		STREET 1:		8111 LYNDALE AVENUE SOUTH
		CITY:			BLOOMINGTON
		STATE:			MN
		ZIP:			55420

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TORO CO/DE
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g53011bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g53011bci001.jpg

</DOCUMENT>
</SEC-DOCUMENT>