Date:    11/18/97  1:12 PM

Subject: S7-26-97 / Deere & Company

Dear Sir or Madam:
     
We have only today become aware of this invitation for comments.  We 
respectfully request that the period for comment be extended for thirty 
days so that we, and others who are in our position, may prepare a more 
thoughtful response.
     
In brief, however, we do not expect that we would feel that disclosure 
should be mandated when amounts are not material, nor do we feel that 
this is an appropriate subject for shareholder action.
     
If you have any questions, or if I may be of any assistance, please feel 
free to call me at 1-309-765-5799.
     
Michael A. Harring
Assistant General Counsel & Assistant Secretary 
Deere & Company