Mail Stop 3561 								April 5, 2007 Via Fax & U.S. Mail Sergio Marchionne Chief Executive Officer Fiat, S.p.A. Via Nizza 250 Turin L6 10126 Italy Re:	Fiat, S.p.A. 	Form 20-F for the year ended December 31, 2005 Filed June 30, 2006 		File No. 001-10108 Dear Mr. Marchionne: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief Sergio Marchionne Fiat, S.p.A. March 12, 2007 Page 1