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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-058262.txt : 20060921
<SEC-HEADER>0000000000-05-058262.hdr.sgml : 20060921
<ACCEPTANCE-DATETIME>20051117105219
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-058262
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051117

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CCA INDUSTRIES INC
		CENTRAL INDEX KEY:			0000721447
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				042795439
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 MURRAY HILL PKWY
		CITY:			EAST RUTHERFORD
		STATE:			NJ
		ZIP:			07073
		BUSINESS PHONE:		2013301400

	MAIL ADDRESS:	
		STREET 1:		200 MURRAY HILL PKWY
		CITY:			EAST RUTHERFORD
		STATE:			NJ
		ZIP:			07073

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CATHETER CORP OF AMERICA
		DATE OF NAME CHANGE:	19850228
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 07010

      November 17, 2005


Mr. John Bingman
CCA Industries, Inc
200 Murray Hill Parkway
East Rutherford, NJ 07073

	RE:	CCA Industries, Inc.
      Form 10-K for the year ended November 30, 2004
      Filed February 17, 2005
      File No. 1-31643


Dear Mr. Bingman:

      We have completed our review of your Form 10-K 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 Patricia Armelin, Staff Accountant,
at
(202) 551-3747 or, in her absence, to the undersigned at (202)
551-
3768.


                                                Sincerely,


							John Cash
								Accounting Branch Chief
??

??


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

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
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