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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-023606.txt : 20060606
<SEC-HEADER>0000000000-05-023606.hdr.sgml : 20060606
<ACCEPTANCE-DATETIME>20050512164436
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-023606
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050512

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FAMILY DOLLAR STORES INC
		CENTRAL INDEX KEY:			0000034408
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-VARIETY STORES [5331]
		IRS NUMBER:				560942963
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0827

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 1017
		STREET 2:		10401 OLD MONROE RD
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28201-1017
		BUSINESS PHONE:		7048476961
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3-8

      							 May 11, 2005


By Facsimile and U.S. Mail

Mr. Howard R. Levine
Chairman and Chief Executive Officer
Family Dollar Stores, Inc.
10401 Monroe Road
Matthews, North Carolina  28105

      Re:     Family Dollar Stores, Inc.
                 Form 10-K for the year ended August 28, 2004
                 File No.  1-6807

Dear Mr. Levine:

      We have completed a limited review of your Form 10-K and
related filings and have no further comments at this time.


							Sincerely,


							Michael Moran
							Accounting Branch Chief


Mr. Howard R. Levine
Family Dollar Stores, Inc.
November 22, 2004
Page 1


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