-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NWja2+4b8RvmeNw1D122z9Uo/9GEhiM14oR5BvTF02xm84aMS1EislRpMBaXlfQX
 OgzcSgkHn/fOFkbYj7rLdA==

<SEC-DOCUMENT>0000000000-07-035295.txt : 20070905
<SEC-HEADER>0000000000-07-035295.hdr.sgml : 20070905
<ACCEPTANCE-DATETIME>20070720102429
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-035295
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070720

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARAGON TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000090045
		STANDARD INDUSTRIAL CLASSIFICATION:	CONSTRUCTION, MINING & MATERIALS HANDLING MACHINERY & EQUIP [3530]
		IRS NUMBER:				221643428
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		600 KUEBLER ROAD
		CITY:			EASTON
		STATE:			PA
		ZIP:			18040-9201
		BUSINESS PHONE:		6102523205

	MAIL ADDRESS:	
		STREET 1:		600 KUEBLER ROAD
		CITY:			EASTON
		STATE:			PA
		ZIP:			18040-9201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SI HANDLING SYSTEMS INC
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000090045-07-000018
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>nfc.pdf
<DESCRIPTION>NO FURTHER COMMENT LETTER DATED 7/20/07 ON 2006 FORM 10-K
<TEXT>
<PDF>
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