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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-063563.txt : 20060725
<SEC-HEADER>0000000000-05-063563.hdr.sgml : 20060725
<ACCEPTANCE-DATETIME>20051222120140
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-063563
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051222

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOCKHEED MARTIN CORP
		CENTRAL INDEX KEY:			0000936468
		STANDARD INDUSTRIAL CLASSIFICATION:	GUIDED MISSILES & SPACE VEHICLES & PARTS [3760]
		IRS NUMBER:				521893632
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6801 ROCKLEDGE DR
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20817
		BUSINESS PHONE:		3018976000

	MAIL ADDRESS:	
		STREET 1:		6801 ROCKLEDGE DRIVE
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20817
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-038829
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
December 22, 2005

Via Facsimile

Mr. Martin T. Stanislav
Vice President and Controller
Lockheed Martin Corporation
6801 Rockledge Drive
Bethesda, Maryland 20817-1877

      RE: 	Lockheed Martin Corporation
		Form 10-K: For the Year Ended December 31, 2004
		File Number: 001-11437

Dear Mr. Stanislav:

	We have completed our review of your Form 10-K and related
filings, and at this time do not have further comments.

							Sincerely,


							Michael Fay
							Accounting Branch Chief


cc: Mr. Robert J. Stevens, President and Chief Executive Officer
	Mr. Christopher E. Kubasik, Chief Financial Officer


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