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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-019078.txt : 20060309
<SEC-HEADER>0000000000-05-019078.hdr.sgml : 20060309
<ACCEPTANCE-DATETIME>20050419152111
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-019078
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050419

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEERE & CO
		CENTRAL INDEX KEY:			0000315189
		STANDARD INDUSTRIAL CLASSIFICATION:	FARM MACHINERY & EQUIPMENT [3523]
		IRS NUMBER:				362382580
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE JOHN DEERE PLACE
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265-8098
		BUSINESS PHONE:		(309) 765-5688

	MAIL ADDRESS:	
		STREET 1:		ONE JOHN DEERE PLACE
		CITY:			MOLINE
		STATE:			IL
		ZIP:			61265-8098
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-04-040625
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

April 19, 2005


Mr. Nathan J. Jones
Senior Vice President and Chief Financial Officer
Deere & Company
One John Deere Place
Moline, IL  61265


	RE:	Deere & Company
		Form 10-K for the fiscal year ended October 31, 2004
		File No. 1-4121

Dear Mr. Jones:


      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


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</TEXT>
</DOCUMENT>
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