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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-032640.txt : 20060927
<SEC-HEADER>0000000000-05-032640.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20050627102524
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-032640
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050627

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LYDALL INC /DE/
		CENTRAL INDEX KEY:			0000060977
		STANDARD INDUSTRIAL CLASSIFICATION:	TEXTILE MILL PRODUCTS [2200]
		IRS NUMBER:				060865505
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE COLONIAL RD
		STREET 2:		P O BOX 151
		CITY:			MANCHESTER
		STATE:			CT
		ZIP:			06045-0151
		BUSINESS PHONE:		2036461233

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLONIAL BOARD CO
		DATE OF NAME CHANGE:	19700115
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-052900
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

June 27, 2005

Mr. David Freeman
President and Chief Executive Officer
Lydall, Inc.
One Colonial Road
Manchester, Connecticut 06040

		RE:	Lydall, Inc.
			Form 10-K for Fiscal Year Ended December 31, 2004
			Filed March 16, 2005
			File No. 1-07665

Dear Mr. Freeman:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
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