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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 jOzQAKW1Sai/d5be5a/enQ==

<SEC-DOCUMENT>0000000000-06-048044.txt : 20070201
<SEC-HEADER>0000000000-06-048044.hdr.sgml : 20070201
<ACCEPTANCE-DATETIME>20061004110354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-048044
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061004

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			W R GRACE & CO
		CENTRAL INDEX KEY:			0001045309
		STANDARD INDUSTRIAL CLASSIFICATION:	CHEMICALS & ALLIED PRODUCTS [2800]
		IRS NUMBER:				650773649
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1204

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7500 GRACE DRIVE
		CITY:			COLUMBIA
		STATE:			MD
		ZIP:			21044
		BUSINESS PHONE:		410 531 4000

	MAIL ADDRESS:	
		STREET 1:		7500 GRACE DRIVE
		CITY:			COLUMBIA
		STATE:			MD
		ZIP:			21044

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GRACE SPECIALTY CHEMICALS INC
		DATE OF NAME CHANGE:	19970902
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


October 5, 2006


Mr. Robert M. Tarola
Senior Vice President and Chief Financial Officer, W.R. Grace &
Co.
7500 Grace Drive
Columbia, MD 21044-4098

Re:		W.R. Grace & Co.
Form 10-K for the fiscal year ended December 31, 2005
      File No. 1-13953


Dear Mr. Tarola:


      We have completed our review of your Form 10-K and related
filings and have no further comments at this time.  The
supplemental
information filed previously under Rule 12b-4 will also be
returned
in the provided FedEx mailer.

      If you have any further questions regarding our review of
your
filings, please direct them to the undersigned at (202) 551-3768.

							Sincerely,


							John Cash
							Branch Chief


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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