-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 F0ngRkMu+pa0JHEXYXvcV2bQPM2lusUFoO7HD627zTwl5Nusxr1WNcXmpyeyx68Q
 KfS/YgtQ+dLAEpgbLQXZ9A==

<SEC-DOCUMENT>0000000000-05-061261.txt : 20060929
<SEC-HEADER>0000000000-05-061261.hdr.sgml : 20060929
<ACCEPTANCE-DATETIME>20051208110551
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061261
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KEYCORP /NEW/
		CENTRAL INDEX KEY:			0000091576
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				346542451
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		127 PUBLIC SQ
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-1306
		BUSINESS PHONE:		2166896300

	MAIL ADDRESS:	
		STREET 1:		127 PUBLIC SQ
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44114-1306

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOCIETY CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-05-001608
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


December 8, 2005


Mr. Lee G. Irving
Executive Vice President and
Chief Accounting Officer
KeyCorp
127 Public Square
Cleveland, Ohio 44114-1306


Re:
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 001-11302

Dear Mr. Irving:

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


								Sincerely,


Joyce Sweeney
								 Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----