SEC Comment Letter for MATERIAL TECHNOLOGIES — Dec 21, 2005

MATERIAL TECHNOLOGIES INC /CA/ (CIK 0001036668)
Date: Dec. 21, 2005 · CIK: 0001036668 · Accession: 0000000000-05-063364

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AI Filing Summary & Sentiment

File numbers found in text: 333-23617

Date

December 21, 2005

Author

Martin F. James

Form

UPLOAD

Company

MATERIAL TECHNOLOGIES INC /CA/ (CIK 0001036668)

Letter

Mail Stop 6010 December 21, 2005 Mr. Robert M. Bernstein Chief Executive Officer Material Technologies, Inc. Suite 707 11661 San Vicente Boulevard Los Angeles, California 90049

RE: Material Technologies Form 10-K for the Fiscal Year Ended December 31, 2004 File No. 333-23617

Dear Mr. Bernstein:

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

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

Mail Stop 6010

December 21, 2005

Mr. Robert M. Bernstein
Chief Executive Officer
Material Technologies, Inc.
Suite 707 11661 San Vicente Boulevard
Los Angeles, California 90049

	RE: 	Material Technologies
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 333-23617

Dear Mr. Bernstein:

	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

</TEXT>
</DOCUMENT>

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