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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000000000-05-033046.txt : 20060517
<SEC-HEADER>0000000000-05-033046.hdr.sgml : 20060517
<ACCEPTANCE-DATETIME>20050628145243
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-033046
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050628

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN BIO MEDICA CORP
		CENTRAL INDEX KEY:			0000896747
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				141702188
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		122 SMITH ROAD
		CITY:			KINDERHOOK
		STATE:			NY
		ZIP:			12106
		BUSINESS PHONE:		5187588158

	MAIL ADDRESS:	
		STREET 1:		122 SMITH ROAD
		CITY:			KINDERHOOK
		STATE:			NY
		ZIP:			12106
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-05-009489
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


June 28, 2005


Mr. Keith E. Palmer
Executive Vice President,
Chief Financial Officer and Treasurer
American Bio Medica Corporation
122 Smith Road
Kinderhook, NY 12106

Re:	American Bio Medica Corporation
	Form 10-KSB for the Fiscal Year Ended December 31, 2004
	Filed March 31, 2005
	File No. 000-28666

Dear Mr. Palmer:

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

								Sincerely,


      Kevin Woody
								Branch Chief


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