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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-063364.txt : 20060720
<SEC-HEADER>0000000000-05-063364.hdr.sgml : 20060720
<ACCEPTANCE-DATETIME>20051221140428
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-063364
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051221

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MATERIAL TECHNOLOGIES INC /CA/
		CENTRAL INDEX KEY:			0001036668
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				954622822
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		11661 SAN VICENTE BOULEVARD
		STREET 2:		SUITE 707
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90049
		BUSINESS PHONE:		3102085589

	MAIL ADDRESS:	
		STREET 1:		11661 SAN VICENTE BOULEVARD
		STREET 2:		SUITE 707
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90049
PUBLIC REFERENCE ACCESSION NUMBER:		0001127855-05-000216
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


December 21, 2005

Mr. Robert M. Bernstein
Chief Executive Officer
Material Technologies, Inc.
Suite 707 11661 San Vicente Boulevard
Los Angeles, California 90049


	RE: 	Material Technologies
		Form 10-K for the Fiscal Year Ended December 31, 2004
		File No. 333-23617


Dear Mr. Bernstein:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


      Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant

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