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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 PjxaofC6vSweHpGTeS1ZXzPs9yopXuvjkS0PsbXSS5XT7KgKK8iNeptYLUB383in
 M5QJkvYHLOUE7phjR337cA==

<SEC-DOCUMENT>0000000000-05-051002.txt : 20060816
<SEC-HEADER>0000000000-05-051002.hdr.sgml : 20060816
<ACCEPTANCE-DATETIME>20051004102232
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051002
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051004

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALTAIR NANOTECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001016546
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS CHEMICAL PRODUCTS [2890]
		IRS NUMBER:				870372759
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		204 EDISON WAY
		STREET 2:		N/A
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
		BUSINESS PHONE:		(775) 858-3744

	MAIL ADDRESS:	
		STREET 1:		204 EDISON WAY
		STREET 2:		N/A
		CITY:			RENO
		STATE:			NV
		ZIP:			89502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALTAIR INTERNATIONAL INC
		DATE OF NAME CHANGE:	19970529

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALTAIR INTERNATIONAL GOLD INC
		DATE OF NAME CHANGE:	19960611
PUBLIC REFERENCE ACCESSION NUMBER:		0000931731-05-000043
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      October 4, 2005


Mr. Alan J. Gotcher
Chief Executive Officer
Altair Nanotechnologies, Inc.
204 Edison Way
Reno, Nevada 89502-2306

	RE:	Forms 10-K and 10-K/A for Fiscal Year Ended December 31,
2004
		Forms 10-Q for Fiscal Quarters Ended March 31 and June
30,
2005
		File No. 1-12497

Dear Mr. Gotcher:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Scott Watkinson, Staff Accountant,
at
(202) 551-3741 or, in his absence, to the undersigned at (202)
551-
3769.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief


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