Via Facsimile Mail Stop 03-09 February 21, 2006 Dr. Ben J. Lipps Chief Executive Officer 95 Hayden Avenue Lexington, MA 02420 Re:	Fresenius Medical Care Corporation 	Form 20-F for the fiscal year ended December 31, 2004 	File No. 1-14444 Dear Dr. Lipps: We have completed our review of your Form 20-F and related filings and have no further comments at this time. 							Sincerely, 							Jim B. Rosenberg 							Senior Assistant Chief Accountant ?? ?? ?? ?? Mr. Gerald R. Mitchell K-V Pharmaceutical Company Page 2 2