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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 KWjVhnvzBTCeTaV8FvLRaA==

<SEC-DOCUMENT>9999999997-04-037482.txt : 20040916
<SEC-HEADER>9999999997-04-037482.hdr.sgml : 20040916
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ACCESSION NUMBER:		9999999997-04-037482
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040626
FILED AS OF DATE:		20040915
DATE AS OF CHANGE:		20040916
EFFECTIVENESS DATE:		20040915

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:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00367
		FILM NUMBER:		04043059

	BUSINESS ADDRESS:	
		STREET 1:		121 CRESCENT ST
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
		BUSINESS PHONE:		5082493551
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<FILENAME>9999999997-04-037482.paper
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This document was generated as part of a paper submission.
Please reference the Document Control Number 04043059 for access to the original document.
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