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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-022037.txt : 20060421
<SEC-HEADER>0000000000-05-022037.hdr.sgml : 20060421
<ACCEPTANCE-DATETIME>20050505130834
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-022037
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050505

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCOTTS LIQUID GOLD INC
		CENTRAL INDEX KEY:			0000088000
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				840920811
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4880 HAVANA ST
		CITY:			DENVER
		STATE:			CO
		ZIP:			80239
		BUSINESS PHONE:		3033734860

	MAIL ADDRESS:	
		STREET 1:		PO BOX 39S
		CITY:			DENVER
		STATE:			CO
		ZIP:			80219-0019
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      May 5, 2005

via U.S. mail and facsimile

Mr. Jeffry B. Johnson
Treasurer and Chief Financial Officer
Scott`s Liquid Gold-Inc.
4880 Havana Street
Denver, Colorado 80239

	RE:	Form 10-K for the fiscal year ended December 31, 2004
			File No. 1-13458

Dear Mr. Johnson:

      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 Nudrat Salik, Staff Accountant, at
(202) 942-7769 or, in her absence, to the undersigned at (202)
942-
1774.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE


</TEXT>
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