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Mail Stop 03-06
April 18, 2005
Mr. Stephen P. Wolfe
Vice President, Finance
Treasurer and Chief Financial Officer
The Toro Company
8111 Lyndale Avenue South
Bloomington, Mn 55420-1196
RE: The Toro Company
Form 10-K for the fiscal year ended October 31, 2004
File No. 001-08649
Dear Mr. Wolfe,
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant