-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SR+5nl0UkTEc9/IqkfE6KihzYyRp1kaamR30tiODxQ2EbpfMy6n3sZHJg3D4Kgm7
 nSidaTjBWWqyNTg9w1jiUA==

<SEC-DOCUMENT>0000000000-05-062344.txt : 20060718
<SEC-HEADER>0000000000-05-062344.hdr.sgml : 20060718
<ACCEPTANCE-DATETIME>20051214155804
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-062344
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051214

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AXSYS TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000206030
		STANDARD INDUSTRIAL CLASSIFICATION:	OPTICAL INSTRUMENTS & LENSES [3827]
		IRS NUMBER:				111962029
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		175 CAPITAL BLVD SUITE 103
		CITY:			ROCKY HILL
		STATE:			CT
		ZIP:			06067
		BUSINESS PHONE:		2018711500

	MAIL ADDRESS:	
		STREET 1:		175 CAPITAL BLVD SUITE 103
		CITY:			ROCKY HILL
		STATE:			CT
		ZIP:			06067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VERNITRON CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-008139
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	December 14, 2005

Mr. David A. Almeida
Vice President - Finance and Chief Financial Officer
Axsys Technologies, Inc.
175 Capital Boulevard, Suite 103
Rocky Hill, CT 06067

      Re:	Axsys Technologies, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
      Filed February 24, 2005
	File No. 000-16182

Dear Mr. Almeida:

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


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----