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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-031124.txt : 20060519
<SEC-HEADER>0000000000-05-031124.hdr.sgml : 20060519
<ACCEPTANCE-DATETIME>20050620122408
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031124
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050620

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONTINENTAL MATERIALS CORP
		CENTRAL INDEX KEY:			0000024104
		STANDARD INDUSTRIAL CLASSIFICATION:	CONCRETE GYPSUM  PLASTER PRODUCTS [3270]
		IRS NUMBER:				362274391
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		225 WEST WACKER
		STREET 2:		SUITE 1800
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		3126617200

	MAIL ADDRESS:	
		STREET 1:		225 WEST WACKER
		STREET 2:		SUITE 1800
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONTINENTAL URANIUM INC
		DATE OF NAME CHANGE:	19660830
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-013824
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
May 11, 2005

James G. Gidwitz
Chief Executive Officer
Continental Materials Corporation
200 South Wacker Drive, Suite 4000
Chicago, IL  60606

RE:	Continental Materials Corporation
      Amended Schedule TO-I/13E-3 filed May 6, 2005
      File No. 005-20723

Dear Mr. Gidwitz:

      We have the following comment on the above-referenced
filing.

Background and Purpose of the Offer

1. We note the additional disclosure provided in response to
comment 6.  Expand to provide the results of the sensitivity analyses
in the offer document, i.e., disclose the 2005 pro forma return on
equity, earnings per share and book value per share.  Further,
disclose the preliminary financial estimates for 2005 noted in the
disclosure.

      Please direct any questions to me at (202) 551-3619 or, in my
absence, to Pamela Carmody, Special Counsel, at (202) 551-3265.
You may also contact me via facsimile at (202) 770-9203.  Please send
all correspondence to us at the following ZIP code: 20549-0303.

							Sincerely,


							Daniel F. Duchovny
							Attorney-Advisor
							Office of Mergers &
							Acquisitions

cc: Rachel Mantz, Esq. (via fax: (312) 849-8133))


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