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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-017520.txt : 20061023
<SEC-HEADER>0000000000-06-017520.hdr.sgml : 20061023
<ACCEPTANCE-DATETIME>20060413144629
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-017520
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060413

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BALDOR ELECTRIC CO
		CENTRAL INDEX KEY:			0000009342
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTORS & GENERATORS [3621]
		IRS NUMBER:				430168840
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5711 R S BOREHAM JR ST
		STREET 2:		P O BOX 2400
		CITY:			FORT SMITH
		STATE:			AR
		ZIP:			72902-2400
		BUSINESS PHONE:		5016464711
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-050942
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


April 14, 2006


John A. MacFarland, Chief Executive Officer
Baldor Electric Company
5711 R. S. Boreham Jr. Street
Fort Smith, Arkansas 72908

Via U S Mail and FAX [(479) 648-5701]


Re:	Baldor Electric Company
	Form 10-K for the fiscal year ended December 31, 2005
	Forms 10-Q for 2005
	File No.  1-7284


Dear Mr. MacFarland:

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


								Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
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