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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-033540.txt : 20060831
<SEC-HEADER>0000000000-06-033540.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20060719095853
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-033540
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060719

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENVIRONMENTAL TECTONICS CORP
		CENTRAL INDEX KEY:			0000033113
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				231714256
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0225

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		COUNTY LINE INDUSTRIAL PARK
		CITY:			SOUTHAMPTON
		STATE:			PA
		ZIP:			18966
		BUSINESS PHONE:		2153559100

	MAIL ADDRESS:	
		STREET 1:		COUNTYLINE INDUSTRIAL PARK
		CITY:			SOUTHAMPTON
		STATE:			PA
		ZIP:			18966

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENVIRONMENTAL TECHNOLOGY CORP
		DATE OF NAME CHANGE:	19730208
PUBLIC REFERENCE ACCESSION NUMBER:		0000950116-05-002008
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


December 28, 2005


Mr. Duane D. Deaner
Chief Financial Officer
Environmental Tectonics Corporation
County Line Industrial Park
Southampton, Pennsylvania 18966

	RE:	Environmental Tectonics Corporation
		Form 10-K/A for the fiscal year ended February 5, 2005
		Filed May 26, 2005
		File No. 1-10655

Dear Mr. Deaner:

	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


</TEXT>
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