March 30, 2006



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies & Gentlemen:

     On behalf of Ashland Inc.  ("Ashland"),  submitted herewith for filing
in electronic  format is an  amendmenet on Form 10-K/A to Ashland's  Annual
Report on Form 10-K for the fiscal year ended September 30, 2005.

     Please  contact  me at  (859)  815-5368  in the  event  you  have  any
questions regarding this transmission.

                                Very truly yours,

                                /s/ David B. Mattingly

                                David B. Mattingly
                                Senior Counsel