LETTER 1 filename1.txt VIA FACSIMILE AND U.S. MAIL March 10, 2006 Kenneth W. Smith Senior Vice President and Chief Financial Officer Circor International, Inc. 25 Corporate Drive, Suite 130 Burlington, MA 01803-4238 RE: Form 10-K for Fiscal Year Ended December 31, 2005 Form 10-K for Fiscal Year Ended December 31, 2004 Forms 10-Q for Quarters Ended April 3, 2005, July 3, 2005 and October 2, 2005 File No. 1-14962 Dear Mr. Smith: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Ernest Greene, Staff Accountant, at (202) 551-3733 or in his absence, Nudrat Salik, Staff Accountant, at (202) 551-3692. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE