March 24, 2005


Ms. Nancy Bonham
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

RE:      SIFCO INDUSTRIES, INC.
         FILE NO. 1-5978
         SEPTEMBER 30, 2004 FORM 10-K

Dear Ms. Bonham:

In response to the SEC's letter to SIFCO Industries, Inc. dated March 22, 2005,
SIFCO replies as follows:

     o    The aerospace portion of SIFCO's Turbine Component Services and Repair
          Group requires the procurement of licenses/authority, which certify
          that the Company has obtained approval to perform certain proprietary
          repair processes. Such approvals generally take the form of (i) a
          process to repair a turbine engine component or (ii) an inspection
          process to determine whether a turbine engine component is repairable.

     o    SIFCO management, as a matter of practice in conducting its internal
          communications relative to business performance, does not
          measure/monitor the number of repair approvals that it may have
          procured during a particular period, or the change in the number of
          such approvals from one period to the next.

     o    SIFCO management does not consider the change (either increase or
          decrease) in the number of repair approvals that it may have procured
          from one period to the next to necessarily be (i) an accurate
          indicator of the repair volume/demand in its business or (ii) an
          indication of a trend regarding its ability to procure repair
          approvals. The life cycle of an aerospace turbine engine, and
          consequently the life cycle of a related aerospace turbine engine
          component repair license/authority, is long. Therefore procurement of
          repair approvals does not need to occur annually.

SIFCO will be pleased to discuss this information further with the SEC. If you
have any questions regarding this information, please contact me directly at
(216) 432-6278 at your earliest convenience.

Sincerely,


/s/ Frank A. Cappello
- ---------------------
Frank Cappello
V.P.Finance and CFO


CC:      M. Lipscomb (SIFCO Audit Committee)
         J. Robinson (Grant Thornton)