-----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,
 LYOIKN2h2YNhqfYeeleyw5h+M9KnkC0TFYvmUHUntJAOk4SJvTN+frdq/C8zjFEi
 3AR/P9563KFcI5UrrFNA1A==

<SEC-DOCUMENT>0000000000-06-014607.txt : 20061102
<SEC-HEADER>0000000000-06-014607.hdr.sgml : 20061102
<ACCEPTANCE-DATETIME>20060328094354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014607
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060328

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BB&T CORP
		CENTRAL INDEX KEY:			0000092230
		STANDARD INDUSTRIAL CLASSIFICATION:	NATIONAL COMMERCIAL BANKS [6021]
		IRS NUMBER:				560939887
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 WEST SECOND STREET
		CITY:			WINSTON-SALEM
		STATE:			NC
		ZIP:			27101
		BUSINESS PHONE:		3367332000

	MAIL ADDRESS:	
		STREET 1:		200 WEST SECOND STREET
		CITY:			WINSTON-SALEM
		STATE:			NC
		ZIP:			27101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOUTHERN NATIONAL CORP /NC/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
								March 28, 2006

By U.S. Mail

Christopher L. Henson
Senior Executive Vice President & Chief Financial Officer
BB&T Corporation
200 West Second Street
Winston-Salem, North Carolina 27101


Re:	BB&T Corporation
	Form 10-K for Fiscal Year Ended December 31, 2004
	Forms 10-Q for Fiscal 2005
	File No. 001-10853

Dear Mr. Henson:

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

								Sincerely,


								Paul Cline
								Senior Accountant


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