-----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,
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 aBaXC8LDBsFCFSbc7u/EpA==

<SEC-DOCUMENT>0000000000-05-027292.txt : 20060915
<SEC-HEADER>0000000000-05-027292.hdr.sgml : 20060915
<ACCEPTANCE-DATETIME>20050602163123
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-027292
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050602

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNION CARBIDE CORP /NEW/
		CENTRAL INDEX KEY:			0000100790
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL ORGANIC CHEMICALS [2860]
		IRS NUMBER:				131421730
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		39 OLD RIDGEBURY RD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06817-0001
		BUSINESS PHONE:		2037942000

	MAIL ADDRESS:	
		STREET 1:		39 OLD RIDGEBURY RD
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06817-0001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNION CARBIDE CHEMICALS & PLASTICS CO INC
		DATE OF NAME CHANGE:	19940502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNION CARBIDE CORP
		DATE OF NAME CHANGE:	19890806

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNION CARBIDE & CARBON CORP
		DATE OF NAME CHANGE:	19710317
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL

                                                     	June 2,
2005

Edward W. Rich
Vice President, Treasurer and Chief Financial Officer
Union Carbide Corporation
400 West Sam Houston Parkway South
Houston, Texas 77042

	RE:	Form 10-K for the year ended December 31, 2004
      File No. 1-1463

Dear Mr. Rich:

      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 Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, to Jeanne Baker, at (202) 551-
3691.


							Sincerely,


							Rufus Decker
							Accounting Branch Chief


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

         DIVISION OF
CORPORATION FINANCE


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