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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-015960.txt : 20060317
<SEC-HEADER>0000000000-05-015960.hdr.sgml : 20060317
<ACCEPTANCE-DATETIME>20050403133906
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-015960
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050403

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WSI INDUSTRIES, INC.
		CENTRAL INDEX KEY:			0000104897
		STANDARD INDUSTRIAL CLASSIFICATION:	METALWORKING MACHINERY & EQUIPMENT [3540]
		IRS NUMBER:				410691607
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0828

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		213 CHELSEA ROAD
		CITY:			MONTICELLO
		STATE:			MN
		ZIP:			55362
		BUSINESS PHONE:		763-295-9202

	MAIL ADDRESS:	
		STREET 1:		213 CHELSEA ROAD
		CITY:			MONTICELLO
		STATE:			MN
		ZIP:			55362

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WSI INDUSTRIES INC
		DATE OF NAME CHANGE:	19990113

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON SCIENTIFIC INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-04-018171
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

April 1, 2005


Michael J. Pudil,
President & CEO
WSI Industries, Inc.
213 Chelsea RD
Monticello, Minnesota, 55362


Re:	WSI Industries, Inc.
	Form 10-K for the fiscal year ended August 29, 2004
	File No. 0-27892

Dear Mr. Pudil:


	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


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</TEXT>
</DOCUMENT>
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