<SEC-DOCUMENT>0001104659-15-027292-index.html : 20150514
<SEC-HEADER>0001104659-15-027292.hdr.sgml : 20150514
<ACCEPTANCE-DATETIME>20150413180622
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-15-027292
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			3M CO
		CENTRAL INDEX KEY:			0000066740
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				410417775
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3M CENTER
		STREET 2:		BLDG. 220-11W-02
		CITY:			ST PAUL
		STATE:			MN
		ZIP:			55144-1000
		BUSINESS PHONE:		6517332204

	MAIL ADDRESS:	
		STREET 1:		3M CENTER
		STREET 2:		BLDG. 220-11W-02
		CITY:			ST. PAUL
		STATE:			MN
		ZIP:			55144-1000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MINNESOTA MINING & MANUFACTURING CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g90531bei001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g90531bei001.jpg

</DOCUMENT>
</SEC-DOCUMENT>