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<SEC-DOCUMENT>0000000000-06-014902.txt : 20060925
<SEC-HEADER>0000000000-06-014902.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060329105523
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014902
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060329

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESCO TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000866706
		STANDARD INDUSTRIAL CLASSIFICATION:	SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
		IRS NUMBER:				431554045
		STATE OF INCORPORATION:			MO
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		9900 A CLAYTON RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63124
		BUSINESS PHONE:		3142137200

	MAIL ADDRESS:	
		STREET 1:		9900 A CLAYTON RD
		CITY:			ST LOUIS
		STATE:			MO
		ZIP:			63124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ESCO ELECTRONICS CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-05-014896
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								March 29, 2006
Mail Stop 3561


Gary E. Muenster
Chief Financial Officer
ESCO Technologies Inc.
9900A Clayton Road
St. Louis, MO 63124


RE:	ESCO Technologies Inc. (the Company)
Form 10-K for the Fiscal Year Ended September 30, 2005
Form 10-Q for the Quarter Ended December 31, 2005
File No. 1-10596


Dear Mr. Muenster:

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

								Sincerely,


								Joseph A. Foti
								Senior Assistant Chief
Accountant


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