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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-054961.txt : 20060817
<SEC-HEADER>0000000000-05-054961.hdr.sgml : 20060817
<ACCEPTANCE-DATETIME>20051028145316
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-054961
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051028

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			METRIS COMPANIES INC
		CENTRAL INDEX KEY:			0001021061
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				411849591
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2700 SANDERS ROAD
		CITY:			PROSPECT HEIGHTS
		STATE:			IL
		ZIP:			60070
		BUSINESS PHONE:		847-564-5000

	MAIL ADDRESS:	
		STREET 1:		2700 SANDERS ROAD
		CITY:			PROSPECT HEIGHTS
		STATE:			IL
		ZIP:			60070
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561


								October 27, 2005


By U.S. Mail and facsimile to (952) 593-4733

William A. Houlihan
Executive Vice President and Chief Financial Officer
Metris Companies Inc.
10900Wayzata Boulevard
Minnetonka, MN  55305

Re:	Metris Companies Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	File No. 001-12351

Dear Mr. Houlihan:

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


	Sincerely,


      Joyce Sweeney
							Accounting Branch Chief

William A. Houlihan
Metris Companies Inc.
October 14, 2005
Page 1


</TEXT>
</DOCUMENT>
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