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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 FixIxcxq8nNmao3li1WkjA==

<SEC-DOCUMENT>0000000000-05-061910.txt : 20060925
<SEC-HEADER>0000000000-05-061910.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20051213095613
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061910
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORTHERN TRUST CORP
		CENTRAL INDEX KEY:			0000073124
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				362723087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		50 S LASALLE ST
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60675
		BUSINESS PHONE:		3126306000

	MAIL ADDRESS:	
		STREET 1:		50 S LASALLE ST
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60675

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORTRUST CORP
		DATE OF NAME CHANGE:	19780525
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


December 13, 2005


Mail Stop 4561

By U.S. Mail

William A. Osborn
Chief Executive Officer
Northern Trust Corporation
Fifty South LaSalle Street
Chicago, IL 60675

	Re:	Northern Trust Corporation
		Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 14, 2005
		File No. 0-05965

Dear Mr. Osborn:

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


Sincerely,


        Angela Connell
             				    Senior Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----