LETTER 1 filename1.txt October 5, 2005 Mr. John G. Taylor Chief Financial Officer Teck Cominco Limited Suite 600 - 200 Burrard Street Vancouver, B.C. V6C 3L9 Canada Re: Teck Cominco Limited Forms 40-F and 40-F/A1 for Fiscal Year Ended December 31, 2004 Filed March 31, 2005 and April 1, 2005 Response Letters Dated August 29, 2005 and September 13, 2005 File No. 1-13184 Dear Mr. Taylor: We have completed our review of your Form 40-F and related filings and do not, at this time, have any further comments. Sincerely, Jill S. Davis Branch Chief ?? ??