Mail Stop 6010


March 9, 2006




James R. Oyler, President and Chief Executive Officer
Evans & Sutherland Computer Corporation
600 Komas Drive
Salt Lake City, Utah  84108

Via US Mail and Facsimile [(801) 588-4550]

          	Re:	Evans & Sutherland Computer Corporation
               	Form 8-K for Item 4.02 filed March 7, 2006
		File No. 0-8771

Dear Mr. Oyler:
	We have reviewed your filing and have the following comment.
Where indicated, we think you should revise your document in
response
to this comment.  If you disagree, we will consider your
explanation
as to why our comments are inapplicable or a revision is
unnecessary.
After reviewing this information, we may raise additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call the applicable staff person at the
telephone number listed at the end of this letter.


Form 8-K Filed March 7, 2006
1. We note that you intend to file restated financial statements.
However you have not indicated how or when you intend to do so.
Please disclose how and when you intend to file restated financial
statements for each of the periods you have listed as being
affected.
We may have further comment after you file the restated financial
statements.


Mr. James R. Oyler
Evans & Sutherland Computer Corporation
March 9, 2006
Page 2



	Please file your response and amendment via EDGAR in response
to
these comments within 5 business days after the date of this
letter.
Please contact the staff immediately if you require longer than 5
business days to respond.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the registrant and its management are
in
possession of all facts relating to a registrant`s disclosure,
they
are responsible for the accuracy and adequacy of the disclosures
they
have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the registrant acknowledging that:
* the registrant is responsible for the adequacy and accuracy of
the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the registrant may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our comments on your filing.


	If you have any questions, please call me at (202) 551-3606.
In
my absence, you may call Angela Crane, Branch Chief at (202) 551-
3554.

							Sincerely,


							Jeanne Bennett
							Staff Accountant