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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-038448.txt : 20060817
<SEC-HEADER>0000000000-06-038448.hdr.sgml : 20060817
<ACCEPTANCE-DATETIME>20060811153703
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-038448
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060811

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MICROFIELD GROUP INC
		CENTRAL INDEX KEY:			0000944947
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL WORK [1731]
		IRS NUMBER:				930935149
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1631 NW THURMAN, SUITE 310
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97209
		BUSINESS PHONE:		5034193580

	MAIL ADDRESS:	
		STREET 1:		1631 NW THURMAN, SUITE 310
		CITY:			PORTLAND
		STATE:			OR
		ZIP:			97209

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MICROFIELD GRAPHICS INC /OR
		DATE OF NAME CHANGE:	19950504
PUBLIC REFERENCE ACCESSION NUMBER:		0000950124-05-003481
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561

      November 28, 2005

Gary M. Kapral
Chief Financial Officer
Microfield Group, Inc.
1631 NW Thurman St., Suite 200
Portland, Oregon  97209


	Re:	Microfield Group, Inc.
   Form 10-KSB for the Fiscal Year Ended
   January 1, 2005
		Filed May 20, 2005

Dear Mr. Kapral:

We have completed our review of your Form 10-KSB and related
filings
and do not, at this time, have any further comments.


							Sincerely,


							Kathleen Collins
							Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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