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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 t0sROsrbM57B5lT4ThXLdw==

<SEC-DOCUMENT>0000000000-05-061894.txt : 20060718
<SEC-HEADER>0000000000-05-061894.hdr.sgml : 20060718
<ACCEPTANCE-DATETIME>20051213090445
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-061894
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMAGIN CORP
		CENTRAL INDEX KEY:			0001046995
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				880378451
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2070 ROUTE 52
		STREET 2:		SUITE 2000
		CITY:			HOPEWELL JUNCTION
		STATE:			NY
		ZIP:			12533
		BUSINESS PHONE:		845 838 7900

	MAIL ADDRESS:	
		STREET 1:		2070 ROUTE 52
		STREET 2:		SUITE 2000
		CITY:			HOPEWELL JUNCITON
		STATE:			NY
		ZIP:			12533

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FASHION DYNAMICS CORP
		DATE OF NAME CHANGE:	19980805
PUBLIC REFERENCE ACCESSION NUMBER:		0001013762-05-000510
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


December 8, 2005

Mr. John Atherly
Chief Financial Officer
10500 N.E. 8th Street, Suite 1400
Bellevue, WA 98004


	RE: 	eMagin Corporation
		Form 10-KSB / A for the Fiscal Year Ended December 31,
2004
		File No. 001-15751


	We have completed our review of your Form 10-KSB 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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