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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-063485.txt : 20060725
<SEC-HEADER>0000000000-05-063485.hdr.sgml : 20060725
<ACCEPTANCE-DATETIME>20051222094453
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-063485
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051222

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELTA AIR LINES INC /DE/
		CENTRAL INDEX KEY:			0000027904
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, SCHEDULED [4512]
		IRS NUMBER:				580218548
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		HARTSFIELD ATLANTA INTL AIRPORT
		STREET 2:		1030 DELTA BLVD
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30354-1989
		BUSINESS PHONE:		4047152600

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 20706
		STREET 2:		DEPT 981
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30320-6001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DELTA AIR CORP
		DATE OF NAME CHANGE:	19660908
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-002298
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								December 21, 2005
Mail Stop 3561


Edward H. Bastian
Chief Financial Officer
Delta Air lines, Inc.
P.O. Box 20706
Atlanta, GA 30320


RE:	Delta Air lines, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2004
File No. 001-5424

Dear Mr. Bastian:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


								Joseph A. Foti
								Senior Assistant Chief
Accountant


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