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<SEC-DOCUMENT>0000000000-06-024442.txt : 20061116
<SEC-HEADER>0000000000-06-024442.hdr.sgml : 20061116
<ACCEPTANCE-DATETIME>20060523172153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-024442
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060523

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HILLENBRAND INDUSTRIES INC
		CENTRAL INDEX KEY:			0000047518
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FURNITURE & FIXTURES [2590]
		IRS NUMBER:				351160484
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		700 STATE ROUTE 46 E
		CITY:			BATESVILLE
		STATE:			IN
		ZIP:			47006-8835
		BUSINESS PHONE:		8129347000
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-05-015264
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      Mail Stop 7010

      May 23, 2006

Mr. Gregory N. Miller
Hillenbrand Industries, Inc.
1069 State Route 46 East
Batesville, Indiana 47006-8835

      Re:	Hillenbrand Industries, Inc.
		Form 10-K for the year ended September 30, 2005
		Form 10-Q for the period ended December 31, 2005
      Filed December 23, 2005
      File No. 1-6651

Dear Mr. Miller:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Jennifer Thompson, Staff
Accountant,
at (202) 551-3737 or, in her absence, to the undersigned at (202)
551-3689.

							Sincerely,


							John Hartz
							Senior Assistant Chief
Accountant


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


</TEXT>
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