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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-035325.txt : 20060801
<SEC-HEADER>0000000000-06-035325.hdr.sgml : 20060801
<ACCEPTANCE-DATETIME>20060728084558
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-035325
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060728

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FREQUENCY ELECTRONICS INC
		CENTRAL INDEX KEY:			0000039020
		STANDARD INDUSTRIAL CLASSIFICATION:	INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
		IRS NUMBER:				111986657
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		55 CHARLES LINDBERGH BLVD
		CITY:			MITCHEL FIELD
		STATE:			NY
		ZIP:			11553
		BUSINESS PHONE:		5167944500

	MAIL ADDRESS:	
		STREET 1:		55 CHARLES LINDBERGH BOULEVARD
		CITY:			MITCHELL FIELD
		STATE:			NY
		ZIP:			11553
PUBLIC REFERENCE ACCESSION NUMBER:		0000914121-05-001432
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


            November 17, 2005


Mr. Martin B. Bloch
President and Chief Executive Officer
Frequency Electronics, Inc.
55 Charles Lindbergh Boulevard
Mitchel Field, New York 11553

	RE:	Frequency Electronics, Inc.
		Form 10-K for the fiscal year ended April 30, 2005
		Filed July 28, 2005
		File No. 1-08061

Dear Mr. Bloch:


	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


</TEXT>
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