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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 rGZDjEt5TII+6MnO6JsLvg==

<SEC-DOCUMENT>0000000000-06-014784.txt : 20061006
<SEC-HEADER>0000000000-06-014784.hdr.sgml : 20061006
<ACCEPTANCE-DATETIME>20060328152616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014784
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060328

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AEP INDUSTRIES INC
		CENTRAL INDEX KEY:			0000785787
		STANDARD INDUSTRIAL CLASSIFICATION:	UNSUPPORTED PLASTICS FILM & SHEET [3081]
		IRS NUMBER:				221916107
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		125 PHILLIPS AVE
		CITY:			SOUTH HACKENSACK
		STATE:			NJ
		ZIP:			07606
		BUSINESS PHONE:		2016416600

	MAIL ADDRESS:	
		STREET 1:		125 PHILLIPS AVE
		CITY:			SOUTH HACKENSACK
		STATE:			NJ
		ZIP:			07606
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-06-004820
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      March 28, 2006


Mr. Paul M. Feeney
Chief Financial Officer
AEP Industries Inc.
125 Phillips Avenue
South Hackensack, New Jersey 07606-1546

	RE: 	Form 10-K for the Fiscal Year ended October 31, 2005
		Form 10-Q for the Quarter ended January 31, 2006
                    	File No. 0-14450


Dear Mr. Feeney:

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

       	If you have any questions regarding these comments,
please
direct them to Gus Rodriguez, Staff Accountant, at (202) 551-3752
or,
in his absence, Rufus Decker, the undersigned, at (202) 551-3769.


          						Sincerely,


								Rufus Decker
								Branch Chief
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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