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SEC Comment Letter for KEYCORP (KEY) — Dec 8, 2005

KEYCORP /NEW/ (KEY, KEY-PI, KEY-PJ, KEY-PK, KEY-PL) (CIK 0000091576)
Date: Dec. 8, 2005 · CIK: 0000091576 · Accession: 0000000000-05-061261

AI Filing Summary & Sentiment

File numbers found in text: 001-11302

Date
December 8, 2005
Author
Joyce Sweeney
Form
UPLOAD
Company
KEYCORP /NEW/ (KEY, KEY-PI, KEY-PJ, KEY-PK, KEY-PL) (CIK 0000091576)

Letter

December 8, 2005 Mr. Lee G. Irving Executive Vice President and Chief Accounting Officer KeyCorp 127 Public Square Cleveland, Ohio 44114-1306

Re: Form 10-K for the fiscal year ended December 31, 2004 File No. 001-11302

Dear Mr. Irving:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Joyce Sweeney
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

December 8, 2005

Mr. Lee G. Irving
Executive Vice President and
Chief Accounting Officer
KeyCorp
127 Public Square
Cleveland, Ohio 44114-1306

Re:
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 001-11302

Dear Mr. Irving:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

Joyce Sweeney
								 Branch Chief

</TEXT>
</DOCUMENT>