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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007686.txt : 20060726
<SEC-HEADER>0000000000-06-007686.hdr.sgml : 20060726
<ACCEPTANCE-DATETIME>20060213162733
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007686
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AAR CORP
		CENTRAL INDEX KEY:			0000001750
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT & PARTS [3720]
		IRS NUMBER:				362334820
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1100 N WOOD DALE RD
		CITY:			WOOD DALE
		STATE:			IL
		ZIP:			60191
		BUSINESS PHONE:		6302272000

	MAIL ADDRESS:	
		STREET 1:		1100 N WOOD DALE RD
		CITY:			WOOD DALE
		STATE:			IL
		ZIP:			60191

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLEN AIRCRAFT RADIO INC
		DATE OF NAME CHANGE:	19700204
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								February 13, 2006


By U.S. Mail and Facsimile [ (630) 227 - 2101 ]

Mr. Timothy J. Romenesko
  Chief Financial Officer
AAR CORP.
One AAR Place, 1100 N. Wood Dale Road
Wood Dale, Illinois  60191

	Re:	AAR Corp.
Form 10-K for the fiscal year ended May 31, 2005
		File No. 1-06263

Dear Mr. Romenesko:

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

								Sincerely,


								David R. Humphrey
								Accounting Branch Chief

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