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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000000000-05-028127.txt : 20060418
<SEC-HEADER>0000000000-05-028127.hdr.sgml : 20060418
<ACCEPTANCE-DATETIME>20050606172458
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-028127
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050606

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NOBLE ROMANS INC
		CENTRAL INDEX KEY:			0000709005
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				351281154
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE VIRGINIA AVE
		STREET 2:		STE 800
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204
		BUSINESS PHONE:		3176343377

	MAIL ADDRESS:	
		STREET 1:		ONE VIRGINIA AVENUE
		STREET 2:		SUITE 800
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46204
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										June 7, 2005


Via US Mail and Facsimile

Mr. Paul W. Mobley
Chief Financial Officer
One Virginia Avenue, Suite 800
Indianapolis, Indiana 46204

Re:	Noble Romans, Inc.
	Form 10-K for the year ended December 31, 2004
	Form 10-Q for the quarter ended March 31, 2005
	Commission file #: 000-11104

Dear Mr. Mobley:

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

								Sincerely,


								Linda Cvrkel
      Branch Chief


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