_________________________________________________

David A. Rines Senior Counsel Ashland Inc. 50 E. RiverCenter Blvd., P.O. Box 391 Covington, KY 41012-0391 Tel: 859 815-5100, Fax: 859 815-3823  

January 30, 2012

Securities and Exchange Commission

100 F Street NE

Washington, DC  20549

Ladies & Gentlemen:

On behalf of Ashland Inc., submitted herewith for filing in electronic format is Ashland's Form 10-Q for the quarterly period ended December 31, 2011. 

Please  contact  me at  (859)  815-5100  in the  event  you  have  any questions regarding this transmission.

 Very truly yours,

 /s/ David A. Rines

David A. Rines

Senior Counsel