Via Facsimile and U.S. Mail Mail Stop 6010 March 1, 2006 Mr. Gerald R. Mitchell Vice President and Chief Financial Officer K-V Pharmaceutical Company 2503 South Hanley Road St. Louis, Missouri 63144 Re:	K-V Pharmaceutical Company Form 10-K for Fiscal Year Ended March 31, 2005 File No. 001-09601 Dear Mr. Mitchell: 	We have completed our review of your Form 10-K and have no further comments at this time. 								Sincerely, Kevin Woody 								Branch Chief