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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-012489.txt : 20061024
<SEC-HEADER>0000000000-06-012489.hdr.sgml : 20061024
<ACCEPTANCE-DATETIME>20060315094430
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012489
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060315

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABERCROMBIE & FITCH CO /DE/
		CENTRAL INDEX KEY:			0001018840
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-FAMILY CLOTHING STORES [5651]
		IRS NUMBER:				311469076
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6301 FITCH PATH
		CITY:			NEW ALBANY
		STATE:			OH
		ZIP:			43054
		BUSINESS PHONE:		6145776500

	MAIL ADDRESS:	
		STREET 1:		6301 FITCH PATH
		CITY:			NEW ALBANY
		STATE:			OH
		ZIP:			43054
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-05-003151
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561
							March 14, 2006


Mr. Michael W. Kramer
Senior Vice President and Chief Financial Officer
Abercrombie & Fitch Co.
6301 Fitch Path
New Albany, OH 43054

		RE:	Abercrombie & Fitch Co.
			Form 10-K for Fiscal Year Ended January 29, 2005
			Filed April 14, 2005
			Form 10-Q for Quarterly Period Ended April 30, 2005
			Form 10-Q for Quarterly Period Ended July 30, 2005
			Form 10-Q for Quarterly Period Ended October 29,
2005
			File No. 001-12107

Dear Mr. Kramer:

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

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


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