-----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, A3hH5fL7FHks5X81UPBYRdTuKwklpjwj7EMbskGG5TcWSuQKcE/nKdawi4QtYWN4 XrWlQheazWtUe3ebWj5ZcQ== 0000892712-06-000714.txt : 20070205 0000892712-06-000714.hdr.sgml : 20070205 20061006123903 ACCESSION NUMBER: 0000892712-06-000714 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20061006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARSHALL & ILSLEY CORP/WI/ CENTRAL INDEX KEY: 0000062741 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 390968604 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ATTN: OFFICE OF THE GENERAL COUNSEL STREET 2: 770 NORTH WATER STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 4147657801 MAIL ADDRESS: STREET 1: 770 NORTH WATER ST CITY: MILWAUKEE STATE: WI ZIP: 53202 CORRESP 1 filename1.htm

[micorr002.gif]

Randall J. Erickson

Senior Vice President,

General Counsel and

Corporate Secretary

Marshall & Ilsley Corporation

770 North Water Street

Milwaukee, WI 53202

414 765-7809

mibank.com

October 6, 2006

VIA EDGAR

Mr. Paul Cline, Senior Accountant

Mr. Michael Volley, Staff Accountant

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street NW

Washington, D.C. 20549

Re:

Marshall & Ilsley Corporation

Form 10-K for Fiscal Year Ended December 31, 2005

File No. 1-15403

On behalf of Marshall & Ilsley Corporation, this will confirm the messages exchanged with Mr. Cline on Friday, October 6, 2006. We will respond to the August 31, 2006 Comment Letter on or before October 31, 2006. We need additional time to review with our outside auditors the technical rules related to derivative and hedge accounting.

Please contact the undersigned at (414) 765-7809 if you have any questions.

Very truly yours,

/s/ Randall J. Erickson

Randall J. Erickson

RJE:mar

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