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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 CMnNsamAtYsUOUpL89m3DACgmaD80eyLmuBq9zW19MH68QYnpDOAsULiR3+CrpBR
 0Ft7SFM6Tbkk6redeSK8Lw==

<SEC-DOCUMENT>0000000000-05-047991.txt : 20060828
<SEC-HEADER>0000000000-05-047991.hdr.sgml : 20060828
<ACCEPTANCE-DATETIME>20050916155545
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-047991
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050916

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPACITIVE DEIONIZATION TECHNOLOGY SYSTEMS INC
		CENTRAL INDEX KEY:			0001098584
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				860867960
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		13636 NEUTRON RD
		CITY:			DALLAS
		STATE:			TX
		ZIP:			752444410
		BUSINESS PHONE:		9729341586

	MAIL ADDRESS:	
		STREET 1:		13636 NEUTRON RD
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75244-4410

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FARWEST GROUP INC
		DATE OF NAME CHANGE:	19991109
PUBLIC REFERENCE ACCESSION NUMBER:		0001077629-05-000038
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561


								September 16, 2005


By U.S. Mail

Mr. Phil Marshall
Chief Financial Officer
Capacitive Deionization Technology Systems, Inc.
13636 Neutron Road
Dallas, TX 75244-4410

		Re:	Capacitive Deionization Technology Systems, Inc.
			Form 10-K for the year ended December 31, 2004
			Filed April 8, 2005
			File No. 0-28291

Dear Mr. Marshall,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,


							Michael Moran, Esq.
Branch Chief


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