SecProbe.io

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

					December 2, 2004

Mail Stop 0409

VIA U.S. MAIL AND FAX 713-877-1547

Mr. William L. Sklar
President
Crown Medical Systems, Inc.
121 West Sycamore Street
Kokomo, IN 46901

RE:	Crown Medical Systems, Inc.
	Form 8-K filed November 30, 2004
            File No. 3-86706

Dear Mr. Sklar:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your document in response to
these comments.  If you disagree, we will consider your explanation
as to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.  In some of
our comments, we may ask 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 comments or on any other aspect
of our review.  Feel free to call us at the telephone numbers listed
at the end of this letter.

1. Item 304(a)(1)(ii) of Regulation S-B requires a statement whether
the accountant`s report on the financial statements for either of the
past two years contained an adverse opinion or a disclaimer of
opinion or was modified as to uncertainty, audit scope or accounting
principles; and a description of the nature of each such adverse
opinion, disclaimer of opinion or modification.  Amend your Form 8-K
to disclose uncertainty regarding the ability to continue as a going
concern in the accountant`s report.

2. With respect to the disagreement with the former accountant,
revise the Form 8-K to provide all the information required by Item
304(a)(1)(iv) of Regulation S-B.  Specifically, disclose the
following:
* Whether any committee of the board of directors, or the board of
directors, discussed the subject matter of the disagreement with the
former accountant
* Whether you have authorized the former accountant to respond fully
to the inquiries of the successor accountant concerning the subject
matter of the disagreement, and if not describe the nature and reason
for any limitation

3. With respect to the disagreement with the former accountant, tell
us supplementally:

1) the amounts involved,
2) why the disagreement could not be resolved or how it was resolved,
3) how and by whom any amounts were determined, and
4) whether or not you restated (or intend to restate) any prior
period for any adjustment, and if not, why.

4. Please also note the requirements of Item 304(b) of Regulation S-
B.  If there were any material transactions or events similar to
those involved in the disagreement that you accounted for or
disclosed differently than your prior accountant would have concluded
was required, provide all of the disclosures required by Item 304(b)
of Regulation S-B.

5. Please file an Exhibit 16 letter from your former accountant.
The letter should be addressed to the Commission and state whether
the former accountant agrees with the statements made in the Form 8-K
and, if not, state the respects in which it does not agree.  Please
note that your former accountant should make it clear within the
Exhibit 16 letter that it is in reference to your amended Form 8-K.

File an amendment under cover of Form 8-K/A and include the ITEM 4.01
designation, including the letter from the former accountant filed as
an Exhibit 16.

We urge all persons who are responsible for the accuracy and adequacy
of the disclosure in the filings reviewed by the staff to be certain
that they have provided all information investors require.  Since the
company and its management are in possession of all facts relating to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

Please provide the supplemental information requested above within 10
business days from the date of this letter.  The supplemental
information should be filed as correspondence on EDGAR.  The
amendment requested should be filed as promptly as possible and
should be reviewed by the former accountants.  The letter required by
Exhibit 16 should cover any revised disclosures.

Any questions regarding the above should be directed to me at (202)
824-5336, or in my absence, to Robert Benton at (202) 942-1811.

						Sincerely,

						Rachel Zablow
						Staff Accountant

Crown Medical Systems, Inc.
December 2, 2004

Page 1

</TEXT>
</DOCUMENT>