Mail Stop 6010

December 16, 2005

Mr. Gordon Arnold
Chief Financial Officer
Sierra Monitor Corporation
1991 Tarob Court
Milpitas, California 95035

      Re:	Sierra Monitor Corporation
		Amendment No. 1 to Form 10-KSB for the Fiscal Year Ended
        December 31, 2004
		Filed November 14, 2005
      File No. 0-07441

Dear Mr. Arnold:

      We have reviewed your filing and response letter dated
November
18, 2005 and have the following comment.  Where indicated, we
think
you should amend your document in response to this comment.  If
you
disagree, we will consider your explanation as to why our comment
is
inapplicable or a revision is unnecessary.  Please be as detailed
as
necessary in your explanation.  After reviewing this information,
we
may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.



1. Please refer to prior comment 6 from our October 12, 2005
letter.
We note that the amendment only included the revised
certifications
and not the entire filing.  Accordingly, please file an amendment
to
your Form 10-KSB that includes the entire filing together with the
certifications of each of your current CEO and CFO in the form
currently set forth in Item 601(b)(31) of Regulation S-B.  The
required certifications must be in the exact form prescribed; the
wording of the required certifications may not be changed in any
respect, except for the modifications temporarily permitted to be
made to the fourth paragraph of the certification required to be
filed as Exhibit 31.1 pursuant to Part III.E of Release No. 8238.


      As appropriate, please respond to the comment within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your response to our
comment
and provides any requested information.  Detailed cover letters
greatly facilitate our review.  Please understand that we may have
additional comments after reviewing your response to our comment.

	You may contact Praveen Kartholy, Staff Accountant at
202.551.3778 or me at 202.551.3604 if you have questions regarding
these comments and related matters.  You may also contact Michele
Gohlke, Branch Chief at 202.551.3327.


      Sincerely,



      Kate Tillan
Assistant Chief Accountant

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Mr. Gordon Arnold
Sierra Monitor Corporation
December 16, 2005
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