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<SEC-DOCUMENT>0000000000-05-057557.txt : 20060712
<SEC-HEADER>0000000000-05-057557.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20051114172516
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-057557
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTELLIGENT SYSTEMS CORP
		CENTRAL INDEX KEY:			0000320340
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				581964787
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4355 SHACKLEFORD RD
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093
		BUSINESS PHONE:		4043812900

	MAIL ADDRESS:	
		STREET 1:		4355 SHACKLEFORD ROAD
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      November 15, 2005

Mail Stop 4-06

Bonnie L. Herron
Chief Financial Officer
Intelligent Systems Corporation
4355 Shackleford Road
Norcross, Georgia 30093
(770) 381-2900

Re: 	Intelligent Systems Corporation
      Form 10-KSB for the fiscal year ended December 31, 2004
      Filed March 30, 2005
      File No. 001-09330

Dear Mrs. Herron:

	We have completed our review of your Form 10-KSB and related
filings, and do not, at this time, have any further comments.


								Sincerely,


								Stephen Krikorian
								Accounting Branch Chief


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