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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-031040.txt : 20060929
<SEC-HEADER>0000000000-05-031040.hdr.sgml : 20060929
<ACCEPTANCE-DATETIME>20050620104523
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031040
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050620

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POPULAR INC
		CENTRAL INDEX KEY:			0000763901
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				660667416
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		209 MUNOZ RIVERA AVE
		STREET 2:		POPULAR CENTER BUILDING
		CITY:			HATO REY
		STATE:			PR
		ZIP:			00918
		BUSINESS PHONE:		7877659800

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 362708
		CITY:			SAN JUAN
		STATE:			PR
		ZIP:			00936-2708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANPONCE CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-05-002592
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


            June 16, 2005

Mail Stop 4561

Mr. Jorge A. Junquera
Senior Executive Vice President
Popular, Inc.
209 Munoz Rivera Avenue
Hato Rey, Puerto Rico  00918

Re:	Popular, Inc.
	Form 10-K filed March 16, 2005
	File No. 0-13818

Dear Mr. Junquera:

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

								Sincerely,


	                        	 John P. Nolan
				Accounting Branch Chief

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Mr. Jorge Junquera
Popular, Inc.
Page 3 of 1


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