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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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<SEC-DOCUMENT>0000000000-06-002944.txt : 20060914
<SEC-HEADER>0000000000-06-002944.hdr.sgml : 20060914
<ACCEPTANCE-DATETIME>20060119135805
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002944
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060119

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SANDY SPRING BANCORP INC
		CENTRAL INDEX KEY:			0000824410
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				520312970
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		17801 GEORGIA AVE
		CITY:			OLNEY
		STATE:			MD
		ZIP:			20832
		BUSINESS PHONE:		3017746400

	MAIL ADDRESS:	
		STREET 1:		17801 GEORGIA AVENUE
		CITY:			OLNEY
		STATE:			MD
		ZIP:			20832
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


January 19, 2006

Mail Stop 4561

By U.S. Mail and facsimile to (301)774-8434

Mr. Hunter R. Hollar
President and Chief Executive Officer
Sandy Spring Bancorp, Inc.
17801 Georgia Avenue
Olney, Maryland 20832

Re:	Sandy Spring Bancorp, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
      Filed March 11, 2005
	File No. 000-19065

Dear Mr. Hollar:

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

							Sincerely,


							John P. Nolan
							Accounting Branch Chief


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