<SEC-DOCUMENT>0001437749-14-003643-index.html : 20140728
<SEC-HEADER>0001437749-14-003643.hdr.sgml : 20140728
<ACCEPTANCE-DATETIME>20140307143445
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-14-003643
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140307

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STARRETT L S CO
		CENTRAL INDEX KEY:			0000093676
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				041866480
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		121 CRESCENT ST
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
		BUSINESS PHONE:		978-249-3551

	MAIL ADDRESS:	
		STREET 1:		121 CRESCENT STREET
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>lsstarrettheader.jpg
<TEXT>
Document 2 - file: lsstarrettheader.jpg

</DOCUMENT>
</SEC-DOCUMENT>