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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-041608.txt : 20060907
<SEC-HEADER>0000000000-05-041608.hdr.sgml : 20060907
<ACCEPTANCE-DATETIME>20050811163220
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-041608
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050811

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BELDEN & BLAKE CORP /OH/
		CENTRAL INDEX KEY:			0000880114
		STANDARD INDUSTRIAL CLASSIFICATION:	DRILLING OIL & GAS WELLS [1381]
		IRS NUMBER:				341686642
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5200 STONEHAM RD
		STREET 2:		P O BOX 2500
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720
		BUSINESS PHONE:		3304991660

	MAIL ADDRESS:	
		STREET 1:		5200 STONEHAM RD
		STREET 2:		P O BOX 2500
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BELDEN & BLAKE ENERGY CORP /OH
		DATE OF NAME CHANGE:	19920427
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
								August 8, 2005


Mr. Robert W. Peshek
Senior Vice President and Chief Financial Officer
Belden & Blake Corporation
5200 Stoneham Road
North Canton, Ohio 44720

	Re:	Belden & Blake Corporation
		10-K/A for the fiscal year ended December 31, 2004
		File No. 0-20100

Dear Mr. Peshek:

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

      Sincerely,


								April Sifford
								Branch Chief

cc: 	Mr. Ryan Milne


Mr./Ms.
Company Name
Date, 2005
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

   DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010


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