-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 C7dvmp/P/dxeqGzKeZxCzaZGsAiYg8hj5svXClmpCFct36MD7H3gsvAo/fEFUkN0
 AKNDhVjusb/XlhqTeh0n3Q==

<SEC-DOCUMENT>0000000000-06-031401.txt : 20061113
<SEC-HEADER>0000000000-06-031401.hdr.sgml : 20061110
<ACCEPTANCE-DATETIME>20060706170711
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-031401
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060706

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESCALON MEDICAL CORP
		CENTRAL INDEX KEY:			0000862668
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				330272839
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		565 E. SWEDESFORD ROAD
		STREET 2:		SUITE 200
		CITY:			WAYNE
		STATE:			PA
		ZIP:			19087
		BUSINESS PHONE:		6106886830

	MAIL ADDRESS:	
		STREET 1:		565 E. SWEDESFORD ROAD
		STREET 2:		SUITE 200
		CITY:			WAYNE
		STATE:			PA
		ZIP:			19087

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTELLIGENT SURGICAL LASERS INC
		DATE OF NAME CHANGE:	19930328
PUBLIC REFERENCE ACCESSION NUMBER:		0000893220-05-002253
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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