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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 CkSFp/oc7/A7s8hiHaQfcA==

<SEC-DOCUMENT>0000000000-05-031718.txt : 20060907
<SEC-HEADER>0000000000-05-031718.hdr.sgml : 20060907
<ACCEPTANCE-DATETIME>20050622141727
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031718
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050622

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IEC ELECTRONICS CORP
		CENTRAL INDEX KEY:			0000049728
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				133458955
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		105 NORTON ST
		CITY:			NEWARK
		STATE:			NY
		ZIP:			14513
		BUSINESS PHONE:		3153317742

	MAIL ADDRESS:	
		STREET 1:		PO BOX 271
		CITY:			NEWARK
		STATE:			NY
		ZIP:			14513

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERCONTINENTAL ELECTRONICS CORP
		DATE OF NAME CHANGE:	19730601
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-04-019576
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	June 22, 2005

Mr. Brian H. Davis
Vice President and Chief Financial Officer
IEC Electronics Corp.
105 Norton Street
Newark, NY 14513

      Re:	IEC Electronics Corp.
      Form 10-K for the fiscal year ended September 30, 2004
      Filed November 17, 2004
      File No. 000-06508

Dear. Mr. Davis:

	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>
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