SecProbe.io

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<TYPE>LETTER
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Mail Stop 6010

      November 18, 2005

VIA U.S. MAIL AND FAX (847) 267-3470

Mr. Daniel D. Drury
Chief Financial Officer
Kinetek, Inc.
Arbor Lake Centre
Suite 550
Deerfield, Illinois 60015

	Re:	Kinetek, Inc.
		Form 10-K for the year ended December 31, 2004
		Filed March 24, 2005
		File No. 333-19257

Dear Mr. Drury:

      We have reviewed your response dated November 2, 2005 and
have
the following comment.  We have limited our review to only your
financial statements and related disclosures and will make no
further
review of your documents. In our comment, we asked you to provide
us
with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comment or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Form 10-K for the year ended December 31, 2004

1. Please refer to our prior comment 1. We see that you filed
amendments to your 2004 Form 10-K and 2005 Form 10-Q`s to file the
certifications required by Section 906 of the Sarbanes Oxley Act.
Since the certifications relate to the entire Form 10-K the
amendment
should include the entire filing. Please amend your 2004 Form 10-K
to
file the entire document as well as the appropriate Section 302
and
906 certifications. We refer you to Question 17 of the FAQ
Sarbanes
Oxley Act of 2002.

      As appropriate, please respond to this comment within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your response to our
comment
and provides any requested supplemental information.  Detailed
cover
letters greatly facilitate our review.  Please file your cover
letter
on EDGAR as correspondence.  Please understand that we may have
additional comments after reviewing your responses to our
comments.

      You may contact Julie Sherman, Staff Accountant, at (202)
551-
3640, or me at (202) 551-3603 if you have questions. In this
regard,
do not hesitate to contact Angela Crane, Accounting Branch Chief,
at
(202) 551-3554.

								Sincerely,

								Jay Webb
								Reviewing Accountant
Mr. Daniel D. Drury
Kinetek, Inc.
November 18, 2005
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