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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-008710.txt : 20061010
<SEC-HEADER>0000000000-06-008710.hdr.sgml : 20061009
<ACCEPTANCE-DATETIME>20060221081828
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008710
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PFF BANCORP INC
		CENTRAL INDEX KEY:			0001004969
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				954561623
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		9337 MILLIKEN AVENUE
		CITY:			RANCO CUCAMONGA
		STATE:			CA
		ZIP:			91729
		BUSINESS PHONE:		909-941-5400

	MAIL ADDRESS:	
		STREET 1:		9337 MILLIKEN AVENUE
		CITY:			RANCO CUCAMONGA
		STATE:			CA
		ZIP:			91729
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
February 17, 2006

Mr. Larry M. Rinehart
President and Chief Executive Officer
PFF Bancorp, Inc.
350 South Garey Avenue
Pomona, CA 91766


Re:	PFF Bancorp, Inc.
	Form 10-K for Fiscal Year Ended March 31, 2005
      Filed June 14, 2005
	Form 10-Q for Quarter Ended December 31, 2005
	File Number: 001-16845


Dear Mr. Rinehart:

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

								Sincerely,


						John P. Nolan
      Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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