R&B, Inc.
3400 East Walnut Street
Colmar, Pennsylvania 18915

March 9, 2005

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, we are transmitting herewith the attached Form 10-K.

Very truly yours,


R&B, Inc.


By: Barry D. Myers
Barry D. Myers, Senior Vice
President and General Counsel