LETTER 1 filename1.txt Mail Stop 0510 May 13, 2005 Via U.S. mail and facsimile Mr. Samuel F. Thomas President and Chief Executive Officer, Chart Industries, Inc. One Infinity Corporate Centre Drive, Suite 300 Garfield Heights, OH 44125 RE: Form 10-K for the fiscal year ended December 31, 2004 File No. 1-11442 Dear Mr. Thomas: We have completed our review of your Form 10-K and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 942-1860 or Jeanne Baker, Assistant Chief Accountant, at (202) 942-1835 or in their absence, to the undersigned at (202) 942- 1798. Sincerely, John Hartz Senior Assistant Chief Accountant ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 2 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE