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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-061559.txt : 20060927
<SEC-HEADER>0000000000-05-061559.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20051209142042
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061559
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051209

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMERGENT GROUP INC/NY
		CENTRAL INDEX KEY:			0001021097
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MISC DURABLE GOODS [5090]
		IRS NUMBER:				931215401
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		932 GRAND CENTRAL AVENUE
		CITY:			GLENDALE
		STATE:			CA
		ZIP:			91201
		BUSINESS PHONE:		818-240-8250

	MAIL ADDRESS:	
		STREET 1:		932 GRAND CENTRAL AVENUE
		CITY:			GLENDALE
		STATE:			CA
		ZIP:			91201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DYNAMIC INTERNATIONAL LTD
		DATE OF NAME CHANGE:	19960815
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561
								December 9, 2005
Mr. Bruce Haber
Chief Executive Officer
Emergent Group Inc.
932 Grand Central Avenue
Glendale, CA  91201


      Re:	Emergent Group Inc.
		Form 10-KSB for the Fiscal Year Ended December 31, 2004
		File No. 0-21475


Dear Mr. Haber:

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

								Sincerely,


								William Choi
      Branch Chief


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