-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 ELxR/A1lHAYSJr0vWygEIEQJYtKobPDOXT9I34oFA0pi0njhUH6FNhMjSmT5M2/B
 03Em4z5uU1XT+Kzxp8AIlw==

<SEC-DOCUMENT>0000000000-06-013169.txt : 20061030
<SEC-HEADER>0000000000-06-013169.hdr.sgml : 20061030
<ACCEPTANCE-DATETIME>20060320093117
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-013169
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060320

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GREAT ATLANTIC & PACIFIC TEA CO INC
		CENTRAL INDEX KEY:			0000043300
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				131890974
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0225

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2 PARAGON DR
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
		BUSINESS PHONE:		2015739700

	MAIL ADDRESS:	
		STREET 1:		2 PARAGON DRIVE
		CITY:			MONTVALE
		STATE:			NJ
		ZIP:			07645
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								March 17, 2006

Ms. Brenda M. Galgano
Chief Financial Officer
The Great Atlantic & Pacific Tea Company, Inc.
2 Paragon Drive
Montvale, NJ  07645

Re:	The Great Atlantic & Pacific Tea Company, Inc.
	Form 10-K for the fiscal year ended February 26, 2005
	File No. 1-4141

Dear Ms. Galgano:

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

      						Sincerely yours,


      						Michael Moran
      						Branch Chief


??

??

??

??

Ms. Brenda M. Galgano
The Great Atlantic & Pacific Tea Company, Inc.
February 21, 2006
Page 2


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----