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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-05-019493.txt : 20060907
<SEC-HEADER>0001144204-05-019493.hdr.sgml : 20060907
<ACCEPTANCE-DATETIME>20050621140103
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-05-019493
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050621

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                                                    May 12, 2005

To:      Lynn A. Dicker
         Division of Corporate Finance

From:    Brian H. Davis
         IEC Electronics

Subj:    Follow-up to comment letter dated March 31, 2005

As a follow-up to our memo dated April 20, 2005, we offer the following
acknowledgment:

o     The company is responsible for the adequacy of the disclosures in the
      filing;
o     Staff comments or changes to disclosures in response to staff comments in
      the filings reviewed by the staff do not foreclose the Commission from
      taking any action with respect to the filing; and
o     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.

                                                        Brian H. Davis
                                                        Vice President & CFO


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