-----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, Vut8FnQBjq+UCQo3iHouYYDc5X/slrs2Jda7OqzlGMdtviQPOGQrk4qDP8Hs9A4F 6jR/I6YySP0ZsONZmTO+Nw== 0001217211-06-000230.txt : 20061109 0001217211-06-000230.hdr.sgml : 20061109 20060706143102 ACCESSION NUMBER: 0001217211-06-000230 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: H&R BLOCK INC CENTRAL INDEX KEY: 0000012659 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PERSONAL SERVICES [7200] IRS NUMBER: 440607856 STATE OF INCORPORATION: MO FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE H&R BLOCK WAY CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8168543000 MAIL ADDRESS: STREET 1: ONE H&R BLOCK WAY CITY: KANSAS CITY STATE: MO ZIP: 64105 CORRESP 1 filename1.htm

July 6, 2006

VIA EDGAR

Mr. Larry Spirgel

Assistant Director

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Division of Corporate Finance

450 Fifth Street, NW

Mailstop: 3720-CF/AD 11

Washington, D.C. 20549

Re:	H&R Block, Inc.
	Form 10-K/A amendment No. 2 for year ended April 30 2005
	Filed March 31, 2006
	Form 10-Qs for quarters ending July 31, 2005, October 31, 2005 and
	January 31, 2006
	File No. 1-06089

Dear Mr. Spirgel:

This letter confirms our voice mail exchanges with Nasreen Mohammed regarding our response to the letter from the Division of Corporation Finance of the Securities and Exchange Commission dated June 29, 2006 to H&R Block, Inc. (the “Company”) regarding Form 10-K/A amendment No. 2 for year ended April 30, 2005 and Form 10-Qs for quarters ending July 31, 2005, October 31, 2005 and January 31, 2006 (the “Comment Letter”).

As we discussed, the Company will respond to the Comment Letter by July 21, 2006.

Please contact me at (816) 932-4921 if you have any questions.

Sincerely,

H&R BLOCK, INC.

/s/ Bret G. Wilson

Bret G. Wilson

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