November 15, 2005

via U.S. mail and facsimile

John J. Marcello, Chief Executive Officer
Allied Defense Group, Inc.
8000 Towers Crescent Drive, Suite 260
Vienna, Virginia  22182

	Re:	Item 4.02 Form 8-K
	Filed:	November 14, 2005
	File No. 1-11376


Dear Mr. Marcello:

	We have reviewed your Item 4.02 Form 8-K and have the
following
comments.

1. We note that you intend to file restated quarterly 2005
financial
statements.  However you have not indicated when you intend to do
so.
Please tell us when you intend to file restated financial
statements.
We may have further comment after you file the restated financial
statements.
2. We remind you that when you file your restated Forms 10-Q, you
should appropriately address the following:

* full compliance with APB 20, paragraphs 36 and 37,
* fully update all affected portions of the document including
MD&A ,
* updated Item 4. disclosures should include the following:
o a discussion of the restatement and the facts and circumstances
surrounding it,
o how the restatement impacted the CEO and CFO`s original
conclusions
regarding the effectiveness of their disclosure controls and
procedures,
o changes to internal controls over financial reporting, and
o anticipated changes to disclosure controls and procedures and/or
internal controls over financial reporting to prevent future
misstatements of a similar nature.
Refer to Items 307 and 308(c) of Regulation S-K.
* include all updated certifications.

*    *    *    *

      Please respond to this comment within 5 business days, or
tell
us when you will provide us with a response.  Please provide us
with
a supplemental response letter that keys your responses to our
comments and provides any requested supplemental information.
Detailed letters greatly facilitate our review.  Please file your
supplemental response on EDGAR as a correspondence file.  Please
understand that we may have additional comments after reviewing
your
responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`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 company acknowledging that:
* the company is responsible for the adequacy and accuracy of the
disclosure in their filings;
* 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 company 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 regarding these comments, please
direct them to Tracey McKoy, Staff Accountant, at (202) 551-3772
or,
in her absence, to the undersigned at (202) 551-3769.


							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

John J. Marcello
Allied Defense Group, Inc
November 15, 2005
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE