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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-013279.txt : 20060713
<SEC-HEADER>0000000000-06-013279.hdr.sgml : 20060713
<ACCEPTANCE-DATETIME>20060320141321
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-013279
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060320

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARCADIS N V
		CENTRAL INDEX KEY:			0000913596
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING SERVICES [8711]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		UTRECHTSEWEG 68
		STREET 2:		UTRECHTSEWEG 68
		CITY:			ARNHEM
		STATE:			P7
		ZIP:			6812 AH
		BUSINESS PHONE:		31263778911

	MAIL ADDRESS:	
		STREET 1:		P.O.BOX 33
		CITY:			ARNHEM
		STATE:			P7
		ZIP:			6800 LE

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEIDEMIJ N V
		DATE OF NAME CHANGE:	19931018
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL

                                                     	March 15,
2006

Ben A. van der Klift
Corporate Director of Finance
Arcadis N.V.
Utrechtseweg 68, 6812 AH Arnhem,
the Netherlands

	RE:	Form 20-F for Fiscal Year Ended December 31, 2004
      File No. 0-22628

Dear Mr. van der Klift:

      We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to Scott Watkinson, at (202)
551-
3741.


							Sincerely,


							Rufus Decker
	Accounting Branch Chief


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??

??

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE


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