-----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,
 NVh+sBI7TFtDkTqIezGwAoqSKm5K8giBW5LIBdSZ85jLpXouc8tT5encIajsMArH
 Jk24ecmurqZR4Gt/oJN5tg==

<SEC-DOCUMENT>0000000000-07-009982.txt : 20070424
<SEC-HEADER>0000000000-07-009982.hdr.sgml : 20070424
<ACCEPTANCE-DATETIME>20070226144535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-009982
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070226

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROCHESTER MEDICAL CORPORATION
		CENTRAL INDEX KEY:			0000868368
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				411613227
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE ROCHESTER MEDICAL DR
		CITY:			STEWARTVILLE
		STATE:			MN
		ZIP:			55976
		BUSINESS PHONE:		5075339600

	MAIL ADDRESS:	
		STREET 1:		ONE ROCHESTER MEDICAL DR
		CITY:			STEWARTVILLE
		STATE:			MN
		ZIP:			55976
PUBLIC REFERENCE ACCESSION NUMBER:		0000950137-06-014131
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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