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