X0202 4/A 2005-05-12 2005-05-16 1 0000027613 DECORATOR INDUSTRIES INC DII 0001105838 ROBOTTI ROBERT 52 VANDERBILT AVENUE 4TH FLOOR NEW YORK NY 10017 0 0 0 1 (1)(2) Common Stock, Par Value $0.20 Per Share 2005-05-12 4 P 0 3300 8.3697 A 222783 I See Footnote The transaction reported herein is being reported solely to gain access to the EDGAR filing system. See "SEC Division of Corporation Finance: Section 16 Electronic Reporting: Frequently Asked Questions" (Revised August 14, 2003) Q.12. This filing is being made to delete in their entirety the Form 3, all Form 4s and all amendments thereto ("Beneficial Ownership Filings") filed by Robert Robotti ("Robotti") with respect to shares of Decorator Industries, Inc. ("Decorator") Common Stock, par value $0.20 per share. In the Beneficial Ownership Filings it was reflected that Robotti was deemed to be the "beneficial owner" (pursuant to Section 16 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), and rule 16(a)-1(a)(1) thereunder) of in excess of 10% of the oustanding shares of Common Stock of Decorator. Due to a 1000 character limit, Footnote 2 is a continuation of Footnote 1: Under rules 16a-1(a)(1)(i) and (v) under the Exchange Act and Egghead.com, Inc. v. Brookhaven Capital Management Co., 340 F.3d 79(2d Cir. 2003), Robotti was never the beneficial owner of in excess of 10% of the outstanding shares of Decorator Common Stock. As a result, the Beneficial Ownership Filings incorrectly reported that Robotti was a 10% holder when he was not, attributed to him shares of Decorator Common Stock of which he was not the beneficial owner and attributed to him transactions in which he had no interest. Accordingly, each of the Beneficial Ownership Filings is hereby deleted in its entirety. This amount includes 217,318 shares of the Common Stock directly owned by The Ravenswood Investment Company, L.P. ("RIC") and beneficially owned by its partners. This amount includes 5,465 shares owned by the advisory clients of Robotti & Company Advisors, LLC ("Robotti & Company Advisors"), an investment advisor registered under Section 203 of the Investment Advisers Act of 1940, as amended, who may be deemed not to be third parties, including 4,765 shares of the Common Stock directly owned by the Suzanne and Robert Robotti Foundation, Inc. ("Robotti Foundation"), a Delaware corporation. Mr. Robotti may be deemed to beneficially own (solely for the purpose of Rule 16a-1 (a)(1) under the Exchange Act) the securities set forth in footnotes (3) as a managing member of the general parther of RIC and 4,765 shares of Common Stock set forth in footnote (4) as director of Robotti Foundation. Mr. Robotti disclaims beneficial ownership of such securities except to the extent of his pecuniary interest therein. Please see footnotes 1 and 2 for explanation. /s/ Robert E. Robotti 2005-05-27