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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-04-039482.txt : 20050715
<SEC-HEADER>0000000000-04-039482.hdr.sgml : 20050715
<ACCEPTANCE-DATETIME>20041210125240
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-04-039482
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041210

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BUCKEYE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000899597
		STANDARD INDUSTRIAL CLASSIFICATION:	PULP MILLS [2611]
		IRS NUMBER:				621518973
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 80407
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38108-0407
		BUSINESS PHONE:		9013208174

	MAIL ADDRESS:	
		STREET 1:		PO BOX 80407
		CITY:			MEMPHIS
		STATE:			TN
		ZIP:			38108-0407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BUCKEYE CELLULOSE CORP
		DATE OF NAME CHANGE:	19930326
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mr. Kristopher J. Matula
Buckeye Technologies Inc.
1001 Tillman Street
Memphis, TN  38112

							December 10, 2004

Re:	Buckeye Technologies Inc.
      Form 10-K for the fiscal year ended June 30, 2004
      Filed August 26, 2004
      File No. 001-14030

Dear Mr. Matula:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


							Sincerely,


							H. Roger Schwall
							Assistant Director


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