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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-002087.txt : 20060925
<SEC-HEADER>0000000000-06-002087.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060113103208
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002087
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060113

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LEHMAN BROTHERS HOLDINGS INC
		CENTRAL INDEX KEY:			0000806085
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				133216325
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		LEHMAN BROTHERS
		STREET 2:		745 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2125267000

	MAIL ADDRESS:	
		STREET 1:		LEHMAN BROTHERS
		STREET 2:		745 SEVENTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SHEARSON LEHMAN HUTTON HOLDINGS INC
		DATE OF NAME CHANGE:	19901017
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-003763
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      January 13, 2006

Christopher M. O`Meara
Lehman Brothers Holdings Inc.
Chief Financial Officer, Controller and Executive Vice President
745 Seventh Avenue
New York, NY 10019

      Re:	Lehman Brothers Holdings Inc.
		Form 10-K for Fiscal Year Ended November 30, 2004
Forms 10-Q for Quarters Ended February 28, 2005, May 31, 2005 and
August 31, 2005
File No. 001-09166


Dear Mr. O`Meara:

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


   							Sincerely,


Amit Pande
      						Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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