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<SEC-DOCUMENT>0000866706-06-000020.txt : 20060925
<SEC-HEADER>0000866706-06-000020.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20060206100106
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000866706-06-000020
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060206

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                  ESCO Technologies Inc.
                  9900A Clayton Road
                  St. Louis, Mo 63124-1186
                  314-213-7246 Ph
                  314-213-7250 Fax
                  www.escotechnologies.com


                                                   February 6, 2006

                Mr. Joseph A. Foti
                Senior Assistant Chief Accountant
                Securities and Exchange Commission
                Washington, D.C. 20549

                Re:   ESCO Technologies Inc.(the Company)
                      Form 10-K Annual Report
                      For the Fiscal Year Ended September 30, 2005
                      Filed December 14, 2005
                      Commission File No. 1-10596

                Dear Mr. Foti:

               ESCO  Technologies  Inc.  (the  "Company")  hereby   acknowledges
               receipt of your  letter  dated  February  2, 2006  regarding  the
               Company's  Form 10-K  Annual  Report  for the  fiscal  year ended
               September 30, 2005.

               In response to your  letter,  the Company is  preparing a written
               response   supporting  its   accounting   treatment  and  related
               disclosures.  In order for us to develop and prepare the relevant
               information,  we are requesting an additional 10 business days to
               complete  our  response  and propose to submit our response on or
               before March 2, 2006. As  additional  support for our request for
               more time,  we note that  individuals  involved in preparing  our
               response  are  currently   working  on  integrating   two  recent
               acquisitions,  the most recent of which we closed on February, 1,
               2006,  the closing of the first fiscal  quarter and preparing the
               related and required  accounting  documents.  We appreciate  your
               understanding in this matter.

               Please  acknowledge  agreement to our request to respond by March
               2, 2006 by notification to the undersigned via fax (314-213-7250)
               or e-mail(muenster@escotechnologies.com).

                                                   Very truly yours,


                                                   Gary E. Muenster
                                                   Senior Vice President
                                                   and Chief Financial Officer


                GEM/kbj
                GEM/SECExtReq

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