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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-015896.txt : 20061025
<SEC-HEADER>0000000000-06-015896.hdr.sgml : 20061025
<ACCEPTANCE-DATETIME>20060404135709
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-015896
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060404

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FINANCIAL FEDERAL CORP
		CENTRAL INDEX KEY:			0000854711
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159]
		IRS NUMBER:				880244792
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		733 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2125998000

	MAIL ADDRESS:	
		STREET 1:		733 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

									March 22, 2006


Mr. Paul R. Sinsheimer
Chairman of the Board, Chief Executive Officer and President
Financial Federal Corporation
733 Third Avenue
New York, New York 10017
Via Mail and Facsimile (212) 286-5885

      Re:	Financial Federal Corporation
		Form 10-K for the fiscal year July 31, 2005
		Form 10-Q for the quarter ended October 31, 2005
		Form 10-Q for the quarter ended January 31, 2006
		File No. 1-14237

Dear Mr. Sinsheimer:

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

								Sincerely,


								Joyce Sweeney
      Accounting Branch Chief


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