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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-010213.txt : 20061020
<SEC-HEADER>0000000000-06-010213.hdr.sgml : 20061020
<ACCEPTANCE-DATETIME>20060228164459
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-010213
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060228

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOEING CO
		CENTRAL INDEX KEY:			0000012927
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT [3721]
		IRS NUMBER:				910425694
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 3707 MS 1F 31
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98124
		BUSINESS PHONE:		2066552121

	MAIL ADDRESS:	
		STREET 1:		100 N RIVERSIDE PLZ
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOEING AIRPLANE CO
		DATE OF NAME CHANGE:	19730725
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-038602
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								February 28, 2006
Zip+4 Code:  20549-0305

Via Fax & U.S. Mail
The Boeing Company
James A. Bell, Executive Vice President and Chief Financial
Officer
100 N. Riverside
Chicago, IL. 60606

		Re:	The Boeing Company
			Form 10-K for the Year Ended December 31, 2004
       			File 001-00442

Dear Mr. Bell:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.


      Sincerely,


      David R. Humphrey
      Branch Chief-Accountant


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