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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 gcanGeRvpuTKYrRYkcX7cA==

<SEC-DOCUMENT>0000000000-06-017886.txt : 20061025
<SEC-HEADER>0000000000-06-017886.hdr.sgml : 20061025
<ACCEPTANCE-DATETIME>20060417140145
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-017886
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060417

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRIGGS & STRATTON CORP
		CENTRAL INDEX KEY:			0000014195
		STANDARD INDUSTRIAL CLASSIFICATION:	ENGINES & TURBINES [3510]
		IRS NUMBER:				390182330
		STATE OF INCORPORATION:			WI
		FISCAL YEAR END:			0703

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		12301 W WIRTH ST
		CITY:			WAUWATOSA
		STATE:			WI
		ZIP:			53222
		BUSINESS PHONE:		4142595333

	MAIL ADDRESS:	
		STREET 1:		12301 W WIRTH ST
		CITY:			WAUWATOSA
		STATE:			WI
		ZIP:			53222
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-044404
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	April 17, 2006

Mr. James E. Brenn
Senior Vice President and Chief Financial Officer
Briggs & Stratton Corporation
12301 West Wirth Street
Wauwatosa, WI 53222

      Re:	Briggs & Stratton Corporation
      Form 10-K for the fiscal year ended July 3, 2005
      Filed September 16, 2005
      File No. 001-01370

Dear Mr. Brenn:

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


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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