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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-032671.txt : 20060516
<SEC-HEADER>0000000000-05-032671.hdr.sgml : 20060516
<ACCEPTANCE-DATETIME>20050627112952
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-032671
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050627

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RECLAMATION CONSULTING & APPLICATIONS INC
		CENTRAL INDEX KEY:			0001100091
		STANDARD INDUSTRIAL CLASSIFICATION:	REFUSE SYSTEMS [4953]
		IRS NUMBER:				840703717
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		23832 ROCKFIELD BLVD SUITE 275
		CITY:			LAKE FOREST
		STATE:			CA
		ZIP:			92630
		BUSINESS PHONE:		9496090590

	MAIL ADDRESS:	
		STREET 1:		23832 ROCKFIELD BOULEVARD
		STREET 2:		SUITE 275
		CITY:			LAKE FOREST
		STATE:			CA
		ZIP:			92630

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RECLAIMATION CONSULTING & APPLICATIONS INC
		DATE OF NAME CHANGE:	20020529

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RECYCLING CENTERS OF AMERICA INC
		DATE OF NAME CHANGE:	20000228
PUBLIC REFERENCE ACCESSION NUMBER:		0001091818-04-000347
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      June 27, 2005


Mr. Michael Davies
Chief Financial Officer, Reclamation Consulting and Applications,
Inc.
23832 Rockfield Blvd., Suite 275
Lake Forest, CA 92630

Re:	Reclamation Consulting and Applications, Inc.
      Form 10-KSB for the fiscal year ended June 30, 2004
      File No. 0-29881

Dear Mr. Davies:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Mindy Hooker, Staff Accountant, at
(202) 551-3731 or, in her absence, to the undersigned at (202)
551-
3768.

							Sincerely,


							John Cash
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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