August 25, 2004



Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:      NATIONAL PATENT DEVELOPEMTN CORPORATION
         REGISTRATION STATEMENT ON FORM S-1

Dear Sir/Madam:

         On behalf of National Patent Development Corporation (the "Company"),
transmitted herewith for filing is the Company's Registration Statement on Form
S-1, including exhibits.

         If there is any question in connection with this filing, please call
the undersigned at (914) 249-9716.

                                Very truly yours,



                                Andrea D. Kantor