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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-027260.txt : 20070131
<SEC-HEADER>0000000000-05-027260.hdr.sgml : 20070131
<ACCEPTANCE-DATETIME>20050602155755
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-027260
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050602

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BALLISTIC RECOVERY SYSTEMS INC
		CENTRAL INDEX KEY:			0000801907
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT PART & AUXILIARY EQUIPMENT, NEC [3728]
		IRS NUMBER:				411372079
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		300 AIRPORT ROAD
		CITY:			SOUTH ST. PAUL
		STATE:			MN
		ZIP:			55075
		BUSINESS PHONE:		6514577491

	MAIL ADDRESS:	
		STREET 1:		300 AIRPORT ROAD
		CITY:			S SAINT PAUL
		STATE:			MN
		ZIP:			55075
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-04-039993
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								June 2, 2005
Zip+4 Code:  20549-0305


Mr. Larry E. Williams
Chief Executive Officer
Ballistic Recovery Systems, Inc.
300 Airport Road
South St. Paul, Minnesota  55075-3541

RE:	Ballistic Recovery Systems, Inc. (the "Company")
	Form 10-KSB for the year ended September 30, 2004
	File No. 0-15318

Dear Mr. Williams:

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

								Sincerely,


								David R. Humphrey
								Branch Chief


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