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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-010884.txt : 20061025
<SEC-HEADER>0000000000-06-010884.hdr.sgml : 20061025
<ACCEPTANCE-DATETIME>20060306094153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-010884
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060306

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAYLESS SHOESOURCE INC /DE/
		CENTRAL INDEX KEY:			0001060232
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-SHOE STORES [5661]
		IRS NUMBER:				431813160
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0130

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3231 SOUTH EAST SIXTH STREET
		CITY:			TOPEKA
		STATE:			KS
		ZIP:			66607-2207
		BUSINESS PHONE:		7852335171

	MAIL ADDRESS:	
		STREET 1:		3231 S E 6TH ST
		CITY:			TOPEKA
		STATE:			KS
		ZIP:			66607-2207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PAYLESS SHOESOURCE HOLDINGS INC
		DATE OF NAME CHANGE:	19980421
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-05-004338
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

 							March 3, 2006

Mr. Ullrich E. Porzig
Senior Vice President - Chief Financial Officer and Treasurer
Payless Shoesource, Inc.
3231 Southeast Sixth Avenue
Topeka, Kansas 66607-2207

	Re:	Payless Shoesource, Inc.
		Form 10-K for Fiscal Year Ended January 29, 2005
      Filed April 12, 2005
      Forms 10-Q for Fiscal Quarters Ended
      April 30, 2005, July 30, 2005, and October 29, 2005
		File No. 1-14770

Dear Mr. Porzig:

	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>
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