<SEC-DOCUMENT>0000000000-14-048937-index.html : 20141028
<SEC-HEADER>0000000000-14-048937.hdr.sgml : 20141028
<ACCEPTANCE-DATETIME>20140930133526
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-14-048937
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140930

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANDREA ELECTRONICS CORP
		CENTRAL INDEX KEY:			0000006494
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				110482020
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		65 ORVILLE DRIVE
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
		BUSINESS PHONE:		(631) 719-1800

	MAIL ADDRESS:	
		STREET 1:		65 ORVILLE DRIVE
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANDREA RADIO CORP
		DATE OF NAME CHANGE:	19911204
PUBLIC REFERENCE ACCESSION NUMBER:		0001145443-14-000358 [HTML]
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>