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<SEC-DOCUMENT>0000000000-06-001392.txt : 20060814
<SEC-HEADER>0000000000-06-001392.hdr.sgml : 20060814
<ACCEPTANCE-DATETIME>20060110131547
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-001392
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060110

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPSS INC
		CENTRAL INDEX KEY:			0000869570
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				362815480
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		233 S WACKER DR
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3123292400

	MAIL ADDRESS:	
		STREET 1:		233 SOUTH WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561

						January 10, 2006


Mr. Jack Noonan
President and Chief Executive Officer
SPSS, Inc.
233 S. Wacker Drive
Chicago, IL  60606

Re:	SPSS, Inc.
	Form 10-K for the Fiscal Year Ended December 31, 2004
	Filed March 16, 2005
	File No. 000-22194

Dear Mr. Noonan:

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

Sincerely,


      Kathleen Collins
							Accounting Branch Chief
??

??

??

??

Mr. Jack Noonan
SPSS, Inc.
December 13, 2005
Page 1


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