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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-040740.txt : 20060829
<SEC-HEADER>0000000000-06-040740.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20060823095704
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-040740
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060823

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDEN ENTERPRISES INC
		CENTRAL INDEX KEY:			0000042228
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090]
		IRS NUMBER:				630250005
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2101 MAGNOLIA AVE STE 212
		STREET 2:		SOUTH
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35205
		BUSINESS PHONE:		2053266101

	MAIL ADDRESS:	
		STREET 1:		2140 11TH AVE SOUTH
		STREET 2:		STE 208
		CITY:			BIRMINGHAM
		STATE:			AL
		ZIP:			35205

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOLDEN FLAKE INC
		DATE OF NAME CHANGE:	19761019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGIC CITY FOOD PRODUCTS INC
		DATE OF NAME CHANGE:	19700805
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
      June 3, 2005


Ms. Patty Townsend
Vice President, Secretary and Principal Financial Officer
Golden Enterprises, Inc.
One Golden Flake Drive
Birmingham, AL 35205


      Re:	Golden Enterprises, Inc.
		Form 10-K for Fiscal Year Ended May 31, 2004
		Filed 08/26/2004
      Form 10-Q for Fiscal Quarter Ended November 30, 2004
		Filed 01/12/2005
      Response Letter Dated March 30, 2005
      File No. 0-04339


Dear Ms. Townsend:

      We have completed our review of Golden Enterprises, Inc.`s
2004
Form 10-K and related filings and do not, at this time, have any
further comments.

								Sincerely,


								Karl F. Hiller
								Branch Chief


Mr. J.P. Vickers
GeoResources, Inc.
June 3, 2005
page 6


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 04-05


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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