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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-031722.txt : 20060906
<SEC-HEADER>0000000000-05-031722.hdr.sgml : 20060906
<ACCEPTANCE-DATETIME>20050622142446
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031722
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050622

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANALOGIC CORP
		CENTRAL INDEX KEY:			0000006284
		STANDARD INDUSTRIAL CLASSIFICATION:	INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
		IRS NUMBER:				042454372
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8 CENTENNIAL DR
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01960
		BUSINESS PHONE:		9789773000

	MAIL ADDRESS:	
		STREET 1:		8 CENTENNIAL DR
		CITY:			PEABODY
		STATE:			MA
		ZIP:			01960
PUBLIC REFERENCE ACCESSION NUMBER:		0000950135-05-000378
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	June 22, 2005

Mr. John J. Millerick
Senior Vice President, Chief Financial Officer and Treasurer
Analogic Corporation
8 Centennial Drive
Peabody, MA 01960

      Re:	Analogic Corporation
      Form 10-K for the fiscal year ended July 31, 2004
      Filed February 1, 2005
      File No. 000-06715

Dear. Mr. Millerick:

	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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