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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-021695.txt : 20060309
<SEC-HEADER>0000000000-05-021695.hdr.sgml : 20060309
<ACCEPTANCE-DATETIME>20050504103509
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021695
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050504

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WELLCO ENTERPRISES INC
		CENTRAL INDEX KEY:			0000105532
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				560769274
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		150 WESTWOOD CIRCLE
		STREET 2:		PO BOX 188
		CITY:			WAYNESVILLE
		STATE:			NC
		ZIP:			28786
		BUSINESS PHONE:		8284563545

	MAIL ADDRESS:	
		STREET 1:		PO BOX 188
		CITY:			WAYNESVILLE
		STATE:			NC
		ZIP:			28786

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLCO RO SEARCH INC
		DATE OF NAME CHANGE:	19690216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WELLCO RO SEARCH INDUSTRIES INC
		DATE OF NAME CHANGE:	19680517
PUBLIC REFERENCE ACCESSION NUMBER:		0000105532-04-000043
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										April 27, 2005

By U.S. Mail

Mr. David Lutz
President and Chief Executive Officer
Wellco Enterprises, Inc.
150 Westwood Circle
Waynesville, NC 28786

	Re:  Wellco Enterprises, Inc
      Form 10-K for the fiscal year ended July 3, 2004
      File No. 1-0555

Dear Mr. Lutz:

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


								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


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