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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-035368.txt : 20060927
<SEC-HEADER>0000000000-06-035368.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060728100407
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-035368
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060728

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMBIENT CORP /NY
		CENTRAL INDEX KEY:			0001047919
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				980166007
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		270 MAIDOSN AVENUE
		STREET 2:		BUILDING ONE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		6173320004

	MAIL ADDRESS:	
		STREET 1:		79 CHAPEL ST
		CITY:			NEWTON
		STATE:			MA
		ZIP:			02458
PUBLIC REFERENCE ACCESSION NUMBER:		0001188112-05-000588
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

      							July 13, 2005


Ms. Lauren Farrell
Chief Financial Officer
Ambient Corporation
79 Chapel Street
Newton, MA 02458

	Re:	Ambient Corporation
      Form 10-KSB for Fiscal Year Ended December 31, 2004
		Filed March 31, 2005

		Form 10-QSB for Fiscal Quarter Ended March 31, 2005
		File No. 000-23723

Dear Ms. Farrell:


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


							Sincerely,


							Larry Spirgel
							Assistant Director


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