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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 d0urE10o4qusvRnaSfn9XQ==

<SEC-DOCUMENT>0000000000-05-024213.txt : 20060607
<SEC-HEADER>0000000000-05-024213.hdr.sgml : 20060607
<ACCEPTANCE-DATETIME>20050517112911
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-024213
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050517

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NAPCO SECURITY SYSTEMS INC
		CENTRAL INDEX KEY:			0000069633
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				112277818
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		333 BAYVIEW AVE
		CITY:			AMITYVILLE
		STATE:			NY
		ZIP:			11701
		BUSINESS PHONE:		5168429400

	MAIL ADDRESS:	
		STREET 1:		333 BAYVIEW AVE
		STREET 2:		XXXXXXXXXXXXXXXXXXX
		CITY:			AMITYVILLE
		STATE:			NY
		ZIP:			11701
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 04-07

      						May 17, 2005


Mr. Kevin S. Buchel
Chief Financial Officer
Napco Security Systems, Inc.
333 Bayview Avenue
Amityville, NW 11701

	RE:	Napco Security Systems, Inc.
		Form 10-K for the fiscal year ended June 30, 2004
		Filed September 27, 2004
      File No. 000-10004

Dear Mr. Buchel:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


								Sincerely,


								Larry Spirgel
								Assistant Director


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??

??

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Mr. Robin N. Dickson
Harmonic Inc.
Page 1


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