CORRESP 1 filename1.txt NEW CENTURY PORTFOLIOS 40 William Street Suite 100 Wellesley, MA 02481 March 1, 2005 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, DC 20549 Re: New Century Portfolios SEC File Nos. 33-24041/811-5646 Ladies and Gentlemen: On behalf of New Century Portfolios (the "Trust"), we hereby respectfully request that the effective date of Post-Effective Amendment Nos. 22 ("PEA No. 22") and 23 ("PEA No. 23") to the Trust's Registration Statement on Form N-1A, each be accelerated to Tuesday, March 1, 2005 pursuant to Rule 461 under the Securities Act of 1933, as amended. PEA No. 22 was filed with the U.S. Securities and Exchange Commission on January 3, 2005. PEA No. 23 was filed with the U.S. Securities and Exchange Commission on March 1, 2005. Very truly yours, NEW CENTURY PORTFOLIOS WESTON SECURITIES CORPORATION (the Registrant) (the Principal Underwriter for the Registrant's Shares of Beneficial Interest) /s/ Wayne M. Grzecki /s/ I. Richard Horowitz --------------------- ------------------------ Name: Wayne M. Grzecki Name: I. Richard Horowitz Title: President Title: President cc: Steven M. Felsenstein Terrance James Reilly Christian T. Sandoe