Mail Stop 7010 May 23, 2006 Mr. Gregory N. Miller Hillenbrand Industries, Inc. 1069 State Route 46 East Batesville, Indiana 47006-8835 Re:	Hillenbrand Industries, Inc. 		Form 10-K for the year ended September 30, 2005 		Form 10-Q for the period ended December 31, 2005 Filed December 23, 2005 File No. 1-6651 Dear Mr. Miller: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3689. 							Sincerely, 							John Hartz 							Senior Assistant Chief Accountant UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE