-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 PzuYJz8PW4uEyykNg1joUMJ2HRUfLZ1sjl9Nz4cgdcCGq4QuAxrlJkuIFU10g4rB
 0sAtFuGYJsELHLZQ7jL7VA==

<SEC-DOCUMENT>0000000000-05-018799.txt : 20060309
<SEC-HEADER>0000000000-05-018799.hdr.sgml : 20060309
<ACCEPTANCE-DATETIME>20050418153202
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-018799
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050418

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DELTA WOODSIDE INDUSTRIES INC /SC/
		CENTRAL INDEX KEY:			0000806624
		STANDARD INDUSTRIAL CLASSIFICATION:	BROADWOVEN FABRIC MILLS, COTTON [2211]
		IRS NUMBER:				570535180
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			0628

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 6126
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606
		BUSINESS PHONE:		8642554100

	MAIL ADDRESS:	
		STREET 1:		P O BOX 6126
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29606
PUBLIC REFERENCE ACCESSION NUMBER:		0001019892-04-000320
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3-8

      							 April 18, 2005


By Facsimile and U.S. Mail

Mr. William F. Garrett
President, Chief Executive Officer and Director
Delta Woodside Industries, Inc.
P.O. Box 6126
100 Augusta Street
Greenville, SC 29606

Re:
      Form 10-K for the year ended July 3, 2004
      Form 10-Q for the period ended October 2, 2004
	File No. 1-10095

Dear Mr. Garrett:

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

								Sincerely,


								Michael Moran
      Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----