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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-029485.txt : 20060816
<SEC-HEADER>0000000000-05-029485.hdr.sgml : 20060816
<ACCEPTANCE-DATETIME>20050613133616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-029485
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050613

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COLLECTORS UNIVERSE INC
		CENTRAL INDEX KEY:			0001089143
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				330846191
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		COLLECTORS UNIVERSE, INC.
		STREET 2:		1921 E. ALTON AVENUE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705
		BUSINESS PHONE:		9495671234

	MAIL ADDRESS:	
		STREET 1:		COLLECTORS UNIVERSE, INC.
		STREET 2:		1921 E. ALTON AVENUE
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


June 13, 2005

Mail Stop 04-09

Mr. Michael Lewis, Chief Financial Officer
Collectors Universe, Inc.
1921 E. Alton Avenue
Santa Ana, CA    92705

RE:	Collectors Universe, Inc.
            File No.  0-27887
	Form 10-K for the year ended June 30, 2004
Form 10-K/A - Amendment No.1 filed on January 19, 2005

Dear Mr. Lewis:

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


Sincerely,


Kathleen A. Collins

Branch Chief


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