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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-017750.txt : 20060320
<SEC-HEADER>0000000000-05-017750.hdr.sgml : 20060320
<ACCEPTANCE-DATETIME>20050412153424
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-017750
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050412

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELPHAX TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000350692
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTING TRADES MACHINERY & EQUIPMENT [3555]
		IRS NUMBER:				411392000
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		12500 WHITEWATER DRIVE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343-9420
		BUSINESS PHONE:		952-939-9000

	MAIL ADDRESS:	
		STREET 1:		12500 WHITEWATER DRIVE
		STREET 2:		.
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343-9420

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHECK TECHNOLOGY CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-04-019989
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Jeffrey S. Mathiesen
Vice President and Chief Financial Officer
Delphax Technologies Inc.
12500 Whitewater Drive
Minnetonka, Minnesota 55343

								April 12, 2005

Re:	Delphax Technologies Inc.
	Form 10-K for the year ended September 30, 2004
	Filed December 29, 2004
	File No. 000-10691


Dear Mr. Mathiesen:

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


								Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
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