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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-051538.txt : 20060713
<SEC-HEADER>0000000000-05-051538.hdr.sgml : 20060713
<ACCEPTANCE-DATETIME>20051006153330
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051538
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051006

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PACCAR FINANCIAL CORP
		CENTRAL INDEX KEY:			0000731288
		STANDARD INDUSTRIAL CLASSIFICATION:	SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
		IRS NUMBER:				916029712
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		777 106TH AVE N E
		STREET 2:		PO BOX 1518
		CITY:			BELLEVUE
		STATE:			WA
		ZIP:			98004
		BUSINESS PHONE:		4254557400

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1518
		STREET 2:		777 106TH AVE NE
		CITY:			BELLEVUE
		STATE:			WA
		ZIP:			98004
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

								October 6, 2005

Michael A. Tembreull
Vice Chairman
Paccar Financial Corp.
777 106th Avenue N.E.
Bellevue, Washington  98004

Re:	Paccar Financial Corp.
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 001-11677

Dear Mr. Trembreull:

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

								Sincerely,


								Angela Jackson
								Senior Accountant


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