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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000099106-05-000019.txt : 20060420
<SEC-HEADER>0000099106-05-000019.hdr.sgml : 20060420
<ACCEPTANCE-DATETIME>20050427134017
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000099106-05-000019
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050427

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TRANS LUX CORP
		CENTRAL INDEX KEY:			0000099106
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
		IRS NUMBER:				131394750
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		110 RICHARDS AVE
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06856-5090
		BUSINESS PHONE:		2038534321

	MAIL ADDRESS:	
		STREET 1:		110 RICHARDS AVENUE
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06856-5090
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
April 26, 2005


Securities and Exchange Commission
450 Fifth Street
Washington, D.C.  20549


Via Edgar
		Re:	Trans-Lux Corporation
			Form 8-K Item 4.01
			Filed April 25, 2005
			SEC File # 1-2257
			-----------------
Dear Ms. Armelin:

	This letter is in response to your letter dated April 26, 2005.  As
requested, we have revised Form 8-K and have filed a Form 8-K/A.

	Trans-Lux Corporation acknowledges we are responsible for the adequacy
and accuracy of the disclosure in the filings; staff comments or changes to
disclosure in response to staff comments in the filings reviewed by the staff
do no foreclose the Commission from taking any action with respect to the
filing; and Trans-Lux Corporation may not assert staff comments as a defense
in any proceeds initiated by the Commission or any person under the federal
securities laws of the United States.

Sincerely,


Angela D. Toppi
Executive Vice President

cc:  Gerald Gordon - Weisman Celler Spett & Modlin, P.C.
</TEXT>
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</SEC-DOCUMENT>
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