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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-036664.txt : 20060927
<SEC-HEADER>0000000000-05-036664.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20050718110247
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-036664
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050718

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ECOST COM INC
		CENTRAL INDEX KEY:			0001287503
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				330843777
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2555 WEST 190TH ST SUITE 106
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90504
		BUSINESS PHONE:		3102254044
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561
								July 18, 2005
Adam W. Shaffer
Chief Executive Officer
eCOST.com, Inc.
2555 West 190th Street
Suite 106
Torrance, CA  90504


      Re:	eCOST.com, Inc.
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 0-25790


Dear Mr. Shaffer

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

								Sincerely,


								Will Choi
      Branch Chief


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