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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Grk5lOSBFaQxdBKkf3oElo8sSY38k/R+iLMJ7DBWegElhT4INwBf29LX30UKMDKc
 KQeh0eIVVzdq1AIb0AhYnQ==

<SEC-DOCUMENT>0000000000-06-013266.txt : 20060808
<SEC-HEADER>0000000000-06-013266.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060320135114
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-013266
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060320

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FORWARD INDUSTRIES INC
		CENTRAL INDEX KEY:			0000038264
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS PRODUCTS, NEC [3089]
		IRS NUMBER:				131950672
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1801 GREEN ROAD
		STREET 2:		SUITE E
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33064
		BUSINESS PHONE:		9544199544

	MAIL ADDRESS:	
		STREET 1:		1801 GREEN RD
		STREET 2:		SUITE E
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33064

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROGRESS HEAT SEALING CO INC
		DATE OF NAME CHANGE:	19721111
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
VIA FACSIMILE AND U.S. MAIL

                                                     	March 10,
2006

Douglas W. Sabra
Chief Financial Officer
Forward Industries, Inc.
1801 Green Road, Suite E
Pompano Beach, FL 33064

	RE:	Form 10-KSB for Fiscal Year Ended September 30, 2005
      Form 10-QSB for Fiscal Quarter Ended December 31, 2005
      File No. 0-6669

Dear Mr. Sabra:

      We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Ernest Greene, Staff Accountant, at
(202) 551-3733 or in his absence, Jeanne Baker, Assistant Chief
Accountant, at (202) 551-3691.


							Sincerely,


							Rufus Decker
							Accounting Branch Chief


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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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