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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-028571.txt : 20060712
<SEC-HEADER>0000000000-05-028571.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20050608144810
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-028571
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050608

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OMNICOMM SYSTEMS INC
		CENTRAL INDEX KEY:			0001034592
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				113349762
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2555 DAVIE ROAD
		STREET 2:		SUITE 110-B
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33317
		BUSINESS PHONE:		954-473-1254

	MAIL ADDRESS:	
		STREET 1:		2555 DAVIE ROAD
		STREET 2:		SUITE 110-B
		CITY:			DAVIE
		STATE:			FL
		ZIP:			33317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CORAL DEVELOPMENT CORP
		DATE OF NAME CHANGE:	19970225
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      June 8, 2005


Mail Stop 4561

      VIA U.S. MAIL AND FAX (954) 473-1256

Ronald T. Linares
Chief Accounting and Financial Officer
OmniComm Systems, Inc.
2555 Davie Road, Suite 110B
Ft. Lauderdale, FL  33317

Re:	OmniComm Systems, Inc.
	Form 10-KSB for the year ended December 31, 2004
      Filed March 31, 2005
      File No. 0-25203

Dear Mr. Linares:

      We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


						Sincerely,


Daniel Gordon
Accounting Branch Chief


RCG Companies Incorporated
May 26, 2005


2


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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