-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NKVo+eXVWcwJ7CkZqb39a6sc3IMhQBoIkwTYRymcFs9zgif414s5ZlZdJ87i2vNX
 E2jrU4o2cubjPNC4FjDvkw==

<SEC-DOCUMENT>0000000000-08-062105.txt : 20090309
<SEC-HEADER>0000000000-08-062105.hdr.sgml : 20090309
<ACCEPTANCE-DATETIME>20081217114931
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-062105
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081217

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABB LTD
		CENTRAL INDEX KEY:			0001091587
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 8131
		STREET 2:		CH 8050
		CITY:			ZURICH SWITZERLAND
		STATE:			V8
		ZIP:			999999999
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-08-003093
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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