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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-000592.txt : 20060925
<SEC-HEADER>0000000000-06-000592.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060105140628
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-000592
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060105

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALBERTSONS INC /DE/
		CENTRAL INDEX KEY:			0000003333
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				820184434
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		250 PARKCENTER BLVD
		STREET 2:		P O BOX 20
		CITY:			BOISE
		STATE:			ID
		ZIP:			83726
		BUSINESS PHONE:		2083956200

	MAIL ADDRESS:	
		STREET 1:		250 PARKCENTER BLVD
		STREET 2:		P O BOX 20
		CITY:			BOISE
		STATE:			ID
		ZIP:			83726
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>









Mail Stop 3561

								January 5, 2006


Ms. Felicia D. Thornton
Chief Financial Officer
Albertson`s, Inc.
250 Parkcenter Blvd.
Boise, Idaho  83726

Re:	Albertson`s, Inc.
	Form 10-K for the Fiscal Year Ended February 3, 2005
	Forms 10-Q for the Periods Ended May 5, 2005 and August 4,
2005
	File No. 001-06187

Dear Ms. Thornton:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

      							Sincerely,


      							Michael Moran
      							Branch Chief




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??

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Ms. Felicia D. Thornton
Albertson's, Inc.
December 1, 2005
Page 2




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