April 11, 2006

via U.S. mail and facsimile

Richard Burger, Chief Financial Officer
Coleman Cable, Inc.
1530 Shields Drive
Waukegan, Illinois 60085

	Re:	Item 4.02 Form 8-K
	Filed:	May 22, 2006
	File No.: 3-124334

Dear Mr. Burger:

We have reviewed your response letter dated April 7, 2006 and have
the following additional comment.

1. We note your response to our letter dated March 23, 2006.  You
state that based on your re-evaluation, your chief executive
officer
and chief financial officer concluded that there were deficiencies
in
your disclosure controls and procedures as of September 30, 2005.
However, please clarify to us whether, based on your re-
evaluation,
you have determined your disclosure controls and procedures as of
September 30, 2005 to be effective or ineffective.

Please be advised of the following:
* In the future, if you determine that your disclosure controls
and
procedures remain effective, despite the identification of a
material
error, the basis for your conclusion should be disclosed,
including
your consideration of the effect of the error on your conclusion.
* If, on the other hand, you determine, based on your re-
evaluation,
that your disclosure controls and procedures are ineffective, the
change in your conclusion should be disclosed.

You also state in your response that you did not disclose the
changes
in your internal control over financial reporting related to your
payables process during the quarter ended December 31, 2005,
because
your management determined that they did not constitute changes
that
have materially affected, or are reasonably likely to materially
affect, your internal control over financial reporting.  However,
we
note that the correction of the error materially impacted your
results of operations, which would suggest that the changes did
materially affect your


internal control over financial reporting and would require
disclosure in your 2005 Form 10-K.

We remind you that in the future, where you have implemented
material
changes to internal controls over financial reporting, please
provide
disclosure of these changes.


*    *    *    *


If you have any questions regarding these comments, please direct
them to Tracey McKoy, Staff Accountant, at (202) 551-3772 or, in
her
absence, to the undersigned at (202) 551-3255.



							Sincerely,



							Nili Shah
							Accounting Branch Chief
Mr. Burger
April 11, 2006
Page 1


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

         DIVISION OF
CORPORATION FINANCE