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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-019833.txt : 20060421
<SEC-HEADER>0000000000-05-019833.hdr.sgml : 20060421
<ACCEPTANCE-DATETIME>20050422130033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-019833
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050422

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEPAN CO
		CENTRAL INDEX KEY:			0000094049
		STANDARD INDUSTRIAL CLASSIFICATION:	SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840]
		IRS NUMBER:				361823834
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		EDENS & WINNETKA RDS
		CITY:			NORTHFIELD
		STATE:			IL
		ZIP:			60093
		BUSINESS PHONE:		8474467500

	MAIL ADDRESS:	
		STREET 1:		EDENS & WINNETKA ROAD
		CITY:			NORTHFIELD
		STATE:			IL
		ZIP:			60093

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEPAN CHEMICAL CO /DE/
		DATE OF NAME CHANGE:	19840108
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-042706
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      April 22, 2005

via U.S. mail and facsimile

Mr. James E. Hurlbutt
Vice President - Finance
Stepan Company
Edens and Winnetka Road
Northfield, Illinois 60093


	RE: Form 10-K for the year ended December 31, 2004
                   File No. 1-4462

Dear Mr. Hurlbutt:

      We have completed our review of your Form 10-K 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 Scott Watkinson, Staff Accountant,
at
(202) 942-2926 or, in his absence, to the undersigned at (202)
942-
1774.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1


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

         DIVISION OF
CORPORATION FINANCE


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