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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-060468.txt : 20061208
<SEC-HEADER>0000000000-05-060468.hdr.sgml : 20061208
<ACCEPTANCE-DATETIME>20051202095031
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-060468
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051202

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACO ELECTRONICS INC
		CENTRAL INDEX KEY:			0000052971
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065]
		IRS NUMBER:				111978958
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		145 OSER AVE
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788
		BUSINESS PHONE:		6312735500

	MAIL ADDRESS:	
		STREET 1:		145 OSER AVE
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788
PUBLIC REFERENCE ACCESSION NUMBER:		0000052971-05-000017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


December 2, 2005

Mr. Jeffrey D. Gash
Executive Vice President, Chief Financial Officer and Secretary
Jaco Electronics, Inc.
145 Oser Avenue
Hauppauge, New York 11788

      Re:	Jaco Electronics, Inc.
      Form 10-K for the fiscal year ended June 30, 2005
		File No. 2-34664

Dear Mr. Gash,

	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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