-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FupLObfehO8EXC0dopiAcaCcIAjbZxKfmZ1BxJOjUAFV7CzSqV5Dgb/rV55gqB2o
 Qz5QFxSSN6vdHk32UrdJSA==

<SEC-DOCUMENT>0000000000-05-041782.txt : 20060606
<SEC-HEADER>0000000000-05-041782.hdr.sgml : 20060606
<ACCEPTANCE-DATETIME>20050812133516
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-041782
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050812

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IOMED INC
		CENTRAL INDEX KEY:			0001041652
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				870441272
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3385 WEST 1820 SOUTH
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84104
		BUSINESS PHONE:		8019751191

	MAIL ADDRESS:	
		STREET 1:		3385 WEST 1820 SOUTH
		STREET 2:		3385 WEST 1820 SOUTH
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84104
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-04-029813
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


August 12, 2005


Mr. Brian L. Mower
Chief Accounting Officer
IOMED, Inc.
2441 South 3850 West
Salt Lake City, UT 84120

      Re:	IOMED, Inc.
		Form 10-K for the fiscal year ended June 30, 2004
	            File No. 1-14059

Dear Mr. Mower:

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

								Sincerely,


      Kevin Woody
								Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----