-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LNXr1LBuQX36pwCPU3vG3MS0ho/rb//VwGdE5lFUe0go88vL7k/YOrWo8f+8xa2Z
 iSSbW8EpZCvBdtGvmM4WDw==

<SEC-DOCUMENT>0000000000-05-019562.txt : 20060328
<SEC-HEADER>0000000000-05-019562.hdr.sgml : 20060328
<ACCEPTANCE-DATETIME>20050421135802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-019562
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050421

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LAZARE KAPLAN INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000202375
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094]
		IRS NUMBER:				132728690
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		529 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2129729700

	MAIL ADDRESS:	
		STREET 1:		529 FIFTH AVE
		STREET 2:		529 FIFTH AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
PUBLIC REFERENCE ACCESSION NUMBER:		0000950117-04-003138
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								April 21, 2005


Mr. William H.  Moryto
Chief Financial Officer
Lazare Kaplan International, Inc.
19 West 44th Street
New York, NY 10036

RE:	Form 10-K for the fiscal year ended May 31, 2004
	File Date: August 27, 2004
	File No. 001-07848

Dear Mr. Moryto,

	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>
-----END PRIVACY-ENHANCED MESSAGE-----