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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-055239.txt : 20060816
<SEC-HEADER>0000000000-05-055239.hdr.sgml : 20060816
<ACCEPTANCE-DATETIME>20051031164015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-055239
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051031

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROANOKE ELECTRIC STEEL CORP
		CENTRAL INDEX KEY:			0000084278
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				540585263
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		102 WESTSIDE BLVD N W
		STREET 2:		P O BOX 13948
		CITY:			ROANOKE
		STATE:			VA
		ZIP:			24038-3948
		BUSINESS PHONE:		5403421831

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 13948
		CITY:			ROANOKE
		STATE:			VA
		ZIP:			24038-3948
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-004662
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

            November 1, 2005

Mr. Mark G. Meikle
Vice President, Finance and Chief Financial Officer
Roanoke Electric Steel Corporation
P.O. Box 13948
Roanoke, Virginia 24038-3948

	RE:	Form 10-K for fiscal year ended October 31, 2004
Forms 10-Q for the periods ended January 31, April 30 and July 31,
2005
		File No. 0-2389

Dear Mr. Meikle:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Scott Watkinson, Staff Accountant,
at
(202) 551-3741 or, in his absence, to the undersigned at (202)
551-
3769.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief


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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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