December 22, 2006



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies & Gentlemen:

     On behalf of Ashland Inc., submitted herewith for filing in electronic
format is Ashland's Form 8-K.

     Please  contact  me at  (859)  815-5368  in the  event  you  have  any
questions regarding this transmission.

                                Very truly yours,

                                /s/ David B. Mattingly

                                David B. Mattingly
                                Senior Counsel