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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-011413.txt : 20051101
<SEC-HEADER>0000000000-05-011413.hdr.sgml : 20051101
<ACCEPTANCE-DATETIME>20050310151403
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-011413
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050310

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HICKOK INC
		CENTRAL INDEX KEY:			0000047307
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				340288470
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		10514 DUPONT AVE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44108
		BUSINESS PHONE:		2165418060

	MAIL ADDRESS:	
		STREET 1:		10514 DUPONT AVE
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HICKOK ELECTRICAL INSTRUMENT CO
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000047307-04-000019
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
November 12, 2004


Via Facsimile (216) 241-0816 and U.S. Mail

Edward W. Moore, Esq.
Calfee, Halter & Griswold LLP
1400 McDonald Investment Center
800 Superior Avenue
Cleveland, OH  44114-2688

RE:	Hickok Incorporated
      Schedule 13E-3/A filed on November 12, 2004
      File No. 5-16179

Dear Mr. Moore:

      We have reviewed your press release dated November 12, 2004,
regarding the extension of your odd-lot tender offer.  We remind
you that Rule 14e-1(d) requires that any public announcement of an
extension of a tender offer must include disclosure of the
approximate number of securities deposited to date.  As soon as
practicable, please prepare, publish and file on EDGAR another
public announcement of the extension that fully complies with Rule
14e-1(d).

      Direct any questions to me at (202) 942-1797.  You may also
contact me via facsimile at (202) 942-9638.  Please send all
correspondence to us at the following ZIP code:  20549-0303.


								Sincerely,


								Michele M. Anderson
								Special Counsel
								Office of Mergers and
								Acquisitions


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