Jan 19, 2006 Restatement 8-K Comment Letter

-----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, Bojf9Yfw57bcrB1Vs31RYdOIBjPmF7Sva7lDvmw00COwMqdIoCs35p2WrSqK8d49 yvV8EjCcDjWeeKne+0zTeA== 0000070502-06-000010.txt : 20061023 0000070502-06-000010.hdr.sgml : 20061023 20060120145618 ACCESSION NUMBER: 0000070502-06-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060120 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/ CENTRAL INDEX KEY: 0000070502 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159] IRS NUMBER: 520891669 STATE OF INCORPORATION: DC FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: WOODLAND PARK STREET 2: 2201 COOPERATIVE WAY CITY: HERNDON STATE: VA ZIP: 20171-3025 BUSINESS PHONE: 7037096700 MAIL ADDRESS: STREET 1: WOODLAND PARK STREET 2: 2201 COOPERATIVE WAY CITY: HERNDON STATE: VA ZIP: 20171-3025 CORRESP 1 filename1.htm Jan 19, 2006 Restatement 8-K Comment Letter



January 20, 2006

Via EDGAR

Amit Pande Assistant Chief Accountant United States Securities and Exchange Commission Washington, D.C. 20549

Re: National Rural Utilities Cooperative Finance Corporation Form 8-K Filed January 12, 2006 File No. 001-07102

Dear Mr. Pande:

This letter responds to your comment letter dated January 17, 2006 and faxed to our office on January 19, 2006 regarding the Form 8-K noted above. National Rural Utilities Cooperative Finance Corporation filed the restated financial statements referenced in your letter and the Form 8-K on January 19, 2006. We also call to your attention that subsequent to the filing of those restated financial statements, our former auditor (Ernst & Young LLP) discovered a typographical error in its form of consent at Exhibit 23.2 (the consent refers to Form 10-K rather than Form 10-K/A). We intend to file a Form 10-K/A today to replace that consent.

National Rural Utilities Cooperative Finance Corporation acknowledges that:

*	the company is responsible for the adequacy and accuracy of the disclosure in the filing;

*	staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

*	The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

		Sincerely,


		Steven L. Lilly
		Chief Financial Officer

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