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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-058378.txt : 20061208
<SEC-HEADER>0000000000-05-058378.hdr.sgml : 20061208
<ACCEPTANCE-DATETIME>20051117160614
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-058378
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051117

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTRICON CORP
		CENTRAL INDEX KEY:			0000088790
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS & ACCESSORIES [3670]
		IRS NUMBER:				231069060
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1260 RED FOX ROAD
		CITY:			ARDEN HILLS
		STATE:			MN
		ZIP:			55112
		BUSINESS PHONE:		6516369770

	MAIL ADDRESS:	
		STREET 1:		1260 RED FOX ROAD
		CITY:			ARDEN HILLS
		STATE:			MN
		ZIP:			55112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SELAS CORP OF AMERICA
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000897101-05-001462
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


      November 16, 2005

Mr. William J. Kullback
Chief Financial Officer and Treasurer
Intricon Corporation
1260 Red Fox Road
Arden Hills, Minnesota 55112


	RE: 	Intricon Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 001-05005


Dear Mr. Kullback,


	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


      Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant

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