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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-052280.txt : 20060607
<SEC-HEADER>0000000000-05-052280.hdr.sgml : 20060607
<ACCEPTANCE-DATETIME>20051012150008
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-052280
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051012

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATROL INC
		CENTRAL INDEX KEY:			0001025573
		STANDARD INDUSTRIAL CLASSIFICATION:	MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
		IRS NUMBER:				953560780
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		21411 PRAIRIE ST
		CITY:			CHATSWORTH
		STATE:			CA
		ZIP:			91311
		BUSINESS PHONE:		8187396000
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-006532
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 03-09


October 12, 2005


Mr. Dennis R. Jolicoeur
Chief Financial Officer and
Executive Vice President
21411 Prairie Street
Chatsworth, CA 91311

Re:	Natrol, Inc.
	Form 10-K for the fiscal year ended December 31, 2004

	File No.  000-24567

Dear Mr. Jolicoeur:

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


								Sincerely,


								Joel Parker
								Accounting Branch Chief

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??

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Mr. Dennis R. Jolicouer
Natrol, Inc.
Page 1


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