UPLOAD: SEC-generated letter
Published on February 8, 2006
Mail Stop 6010
February 7, 2006
Mr. Walter J. Galvin
Senior Executive Vice President and Chief Financial Officer
Emerson Electric Co.
8000 W. Florissant Ave.
P.O. Box 4100
St. Louis, Missouri 63136
Re: Emerson Electric Co.
Form 10-K for the fiscal year ended September 30, 2005
File No. 1-278
Dear Mr. Galvin,
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