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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-046838.txt : 20060530
<SEC-HEADER>0000000000-05-046838.hdr.sgml : 20060529
<ACCEPTANCE-DATETIME>20050912081303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-046838
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050912

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMAGEWARE SYSTEMS INC
		CENTRAL INDEX KEY:			0000941685
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				330224167
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		10883 THORNMINT RD
		STREET 2:		619-673-8600
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92127
		BUSINESS PHONE:		6196738600

	MAIL ADDRESS:	
		STREET 1:		10883 THORNMINT RD
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMAGEWARE SOFTWARE INC
		DATE OF NAME CHANGE:	19991123
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4-06

      September 12, 2005


Jim Miller - Chief Executive Officer
Imageware Systems, Inc.
10883 Thornmint Road
San Diego, CA  92127

	Re:	Imageware Systems, Inc.
		Form 10-K: For the Fiscal Year Ended December 31, 2004
Form 10-Q for Fiscal Quarter Ended March 31, 2005
      File No. 001-15757

Dear Mr. Miller:

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


							Sincerely,


							Kathleen Collins
							Accounting Branch Chief
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Imageware Systems, Inc.
July 10, 2005
Page 3


</TEXT>
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