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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-063286.txt : 20060926
<SEC-HEADER>0000000000-05-063286.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20051221103821
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-063286
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CROWN CRAFTS INC
		CENTRAL INDEX KEY:			0000025895
		STANDARD INDUSTRIAL CLASSIFICATION:	BROADWOVEN FABRIC MILLS, COTTON [2211]
		IRS NUMBER:				580678148
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		916 SOUTH BURNSIDE AVENUE
		CITY:			GONZALES
		STATE:			LA
		ZIP:			70737
		BUSINESS PHONE:		225-647-9100

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1028
		CITY:			GONZALES
		STATE:			LA
		ZIP:			70707
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-05-012231
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

 							December 21, 2005

Ms. Amy Vidrine Samson
Chief Financial Officer
Crown Crafts, Inc.
P.O. Box 1028
Gonzales, Louisiana 70707

	Re:	Crown Crafts, Inc.
		Form 10-K for Fiscal Year Ended April 3, 2005
		Filed June 21, 2005
		Forms 10-Q for Fiscal Quarters Ended
      July 3, 2005 and October 2, 2005
		File No. 1-7604

Dear Ms. Samson:

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

								Sincerely,


								George F. Ohsiek, Jr.
      Branch Chief


</TEXT>
</DOCUMENT>
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