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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-007678.txt : 20060906
<SEC-HEADER>0000000000-06-007678.hdr.sgml : 20060906
<ACCEPTANCE-DATETIME>20060213160841
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007678
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCE DATA SYSTEMS CORP
		CENTRAL INDEX KEY:			0001101215
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				311429215
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		17655 WATERVIEW PARKWAY
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75252
		BUSINESS PHONE:		9723485100
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-05-004246
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                                      February 13,
2006


Mail Stop 4561

J. Michael Parks
17655 Waterview Parkway
Dallas, TX  75252

      Re:	Alliance Data Systems Corporation
		Form 10-K for the year ended December 31, 2004
		File No. 001-15749

Dear Mr. Parks:

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

      You may contact Yolanda Crittendon, Staff Accountant, at
(202)
551-3472 or the undersigned at (202) 551-3498 if you have
questions.


							Sincerely,


            Linda VanDoorn
      Senior Assistant Chief Accountant

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??

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J. Michael Parks
Alliance Data Systems Corporation
January 5, 2006
Page 1


</TEXT>
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