-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 C6Y37OiVfCHs+Cn4rFdsGA==

<SEC-DOCUMENT>0000000000-05-059715.txt : 20060927
<SEC-HEADER>0000000000-05-059715.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20051129091809
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-059715
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051129

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMERCIAL FEDERAL CORP
		CENTRAL INDEX KEY:			0000744778
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				470658852
		STATE OF INCORPORATION:			NE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		13220 CALIFORNIA STREET
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68154
		BUSINESS PHONE:		4025549200

	MAIL ADDRESS:	
		STREET 1:		COMMERCIAL FEDERAL BUILDING
		STREET 2:		13220 CALIFORNIA STREET
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68154
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      November 29, 2005


     Mail Stop 4561
William A. Fitzgerald
Chairman and Chief Executive Officer
Commercial Federal Corporation
13220 California Street
Omaha, Nebraska 68154


      Re:	Commercial Federal Corporation
		Form 10-K for the period ended December 31, 2004
		File No. 1-11515

Dear Mr. Fitzgerald:

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

								Sincerely,


      Donald Walker
								Senior Assistant Chief
Accountant


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