Mail Stop 4720 September 23, 2009 By U.S. Mail and facsimile (617)664-8209 Mr. Ronald E. Logue Chairman and Chief Executive Officer State Street Corporation One Lincoln Street Boston, Massachusetts 02111 Re:	State Street Corporation Form 10-K for year ended December 31, 2008 	File No. 001-07511 Dear Mr. Logue: We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								Christian Windsor 								Special Counsel 								Office of Financial Services Mr. Scott Ford Alltel Corporation December 13, 2005 Page 3 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE