-----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,
 H+/fLNh/AxXDZ3kifNzi0yU5jpFhYzbMvBqloerHAHD/A4b6LUX3b/aLgEmAv8Kn
 21wEVMc6K/dsUhcA0X3hNA==

<SEC-DOCUMENT>0000000000-05-060852.txt : 20060718
<SEC-HEADER>0000000000-05-060852.hdr.sgml : 20060718
<ACCEPTANCE-DATETIME>20051206095544
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-060852
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051206

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FRANKLIN ELECTRIC CO INC
		CENTRAL INDEX KEY:			0000038725
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTORS & GENERATORS [3621]
		IRS NUMBER:				350827455
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			0103

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		400 E SPRING ST
		CITY:			BLUFFTON
		STATE:			IN
		ZIP:			46714
		BUSINESS PHONE:		2608242900

	MAIL ADDRESS:	
		STREET 1:		400 E SPRING STREET
		CITY:			BLUFFTON
		STATE:			IN
		ZIP:			46714
PUBLIC REFERENCE ACCESSION NUMBER:		0000038725-05-000019
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


December 5, 2005

Mr. Gregg C. Sengstack
Senior Vice President, Chief Financial Officer and Secretary
Franklin Electric Co., Inc.
400 East Spring Street
Bluffton, Indiana 46714


      Re:	Franklin Electric Co., Inc.
      Form 10-K for the fiscal year ended January 1, 2005
		File No. 0-00362

Dear Mr. Sengstack,

	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-----