SecProbe.io

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SCIENTIFIC INDUSTRIES, INC.

April 20, 2005

Mr. Daniel L. Gordon
Branch Chief
Securities and Exchange Commission
Washington, DC 20549

Re:  	Scientific Industries
	Form 10-KSB for the fiscal year ended June 30, 2004
	Form 10-QSB for the quarter ended December 31, 2004
	File No. 000-06658

Dear Mr. Gordon:

The following is our response to the comments contained in your letter
dated April 5, 2005.

Response Letter Dated March 10, 2005

1.  I had filed the response letter as a cover to each of the
amended filings, however, I also filed it again as a "correspondence"
type of filing.

Form 10-KSB for the fiscal year ended June 30, 2004

Item 8A.  Controls and Procedures

2.  We will revise our filing of the Form 10-KSB for the year ended
June 30, 2004 to include the additional language in "bold" below
regarding the Company's disclosure controls and procedures as follows:

Item 8A.  Controls and Procedures.

	As of the end of the period covered by this report, based on
an evaluation of the Company's disclosure controls and procedures
(as defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange Act of 1934), the Chief Executive and Chief Financial
Officer of the Company has concluded that the Company's disclosure
controls and procedures are effective to ensure that information
required to be disclosed by the Company in its Exchange Act reports
is recorded, processed, summarized and reported within the applicable
time periods specified by the SEC's rules and forms.  The Company also
concluded that information required to be disclosed in such reports is
accumulated and communicated to the Company's management, including its
principal executive and principal financial officer, as appropriate to
allow timely decisions regarding required disclosure.

There was no change in the Company's internal controls over financial
reporting that occurred during the most recent fiscal quarter that
materially affected or is reasonably likely to materially affect
the Company's internal controls over financial reporting.

Form 10-QSB for the quarter ended December 31, 2004

General

3.  and 4.  We will revise our filing of the Form 10-QSB for the quarter
ended December 31, 2004 to include the principal executive and principal
financial officer's conclusions on the effectiveness of the Company's
disclosure controls and procedures as follows:

Item 3.  Controls and Procedures.

	As of the end of the period covered by this report, based on an
evaluation of the Company's disclosure controls and procedures
(as defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange Act of 1934), the Chief Executive and Chief Financial Officer
of the Company has concluded that the Company's disclosure controls
and procedures are effective to ensure that information required to
be disclosed by the Company in its Exchange Act reports is recorded,
processed, summarized and reported within the applicable time periods
specified by the SEC's rules and forms.

There was no change in the Company's internal controls over financial
reporting that occurred during the most recent fiscal quarter that
materially affected or is reasonably likely to materially affect the
Company's internal controls over financial reporting.

Exhibit 31.1 Certification of Chief Executive Officer and Chief
Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act
of 2002

4.  Please note that there is only one officer who is both the CEO
and CFO, therefore only one certification is filed.  As a result,
the introductory language of paragraph 4 is modified.  The certification
statement will be modified as per exhibit A attached.

I will be filing this response letter and the revised filings via EDGAR.

Sincerely,

/s/Helena R. Santos
___________________

Helena R. Santos
Principal Executive and Financial Officer

Exhibit A

Exhibit 31.1

CERTIFICATION

I, Helena R. Santos, certify that:

(1) I have reviewed this report on Form 10-QSB of Scientific
Industries, Inc.;
(2) Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to
the period covered by this report;
(3) Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of
the small business issuer as of, and for, the periods presented in this
report;
(4) I am responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)
for the small business issuer and have:

a) designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under my supervision,
to ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to me by others
within those entities, particularly during the period in which this
report is being prepared;
b) Paragraph reserved pursuant to SEC Release No. 33-8238;
c) Evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report my conclusions about
the effectiveness of the disclosure controls and procedures, as of the
end of the period covered by this report based on such evaluation; and
d) Disclosed in this report any change in the small business issuer's
internal control over financial reporting that occurred during the small
business issuer's most recent fiscal quarter that has not materially
affected, or is reasonably likely to affect, the small business issuer's
internal control over financial reporting; and
(5) I have disclosed, based on my most recent evaluation of internal
control over financial reporting, to the small business issuer's auditors
and the audit committee of the small business issuer's board of directors
(or persons performing the equivalent functions):
a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and
b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuer's
internal control over financial reporting.

April 18, 2005

/s/ Helena R. Santos
________________
Helena R. Santos
Chief Executive Officer and Chief Financial Officer
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