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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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 w16juISecuOwPxVYsTVe5g==

<SEC-DOCUMENT>0000000000-06-003115.txt : 20061005
<SEC-HEADER>0000000000-06-003115.hdr.sgml : 20061005
<ACCEPTANCE-DATETIME>20060120091033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-003115
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060120

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELAMEX SA DE CV
		CENTRAL INDEX KEY:			0001009302
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & RELATED PRODUCTS [5140]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		AVENIDA INSURGENTES NO 4145-B OTE
		STREET 2:		CD JUAREZ CHICHUAHUA
		CITY:			MEXICO
		STATE:			O5
		ZIP:			CP 32340
		BUSINESS PHONE:		9157748333

	MAIL ADDRESS:	
		STREET 1:		ELAMEX SA DE CV
		STREET 2:		220 N KANSAS, SUITE 566
		CITY:			EL PASO
		STATE:			TX
		ZIP:			79901
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

									January 23, 2006


Via US Mail and Facsimile

Mr. Sam L. Henry
Chief Financial Officer
Elamex, S.A. DE C.V.
1800 Northwestern Drive
El Paso, TX   79912

		Re:	Elamex, S.A. DE C.V.
			Form 10-K for the fiscal year ended December 31,
2004
			Form 10-Q for the quarterly period ended March 31,
2005
			File No. 000-27992

Dear Mr. Henry:

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

Sincerely,


Michael Moran
Branch Chief

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??

??

??

Mr. Sam L. Henry
Elamex, S.A. DE C.V.
January 3, 2006
Page 1


</TEXT>
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