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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 FERST/WcYp8wiuRZ4LMB+D/iBNZFIUYuELKYPMdjYfsl+yjFSYSESRzLQgjLINYS
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<SEC-DOCUMENT>0000000000-05-031891.txt : 20060925
<SEC-HEADER>0000000000-05-031891.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20050623092207
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031891
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050623

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HEARUSA INC
		CENTRAL INDEX KEY:			0000821536
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				222748248
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1225

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1250 NORTHPOINT PARKWAY
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33407
		BUSINESS PHONE:		5614788770

	MAIL ADDRESS:	
		STREET 1:		1250 NORTHPOINT PARKWAY
		CITY:			WEST PALM BEACH
		STATE:			FL
		ZIP:			33407

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HEARX LTD
		DATE OF NAME CHANGE:	19950808
PUBLIC REFERENCE ACCESSION NUMBER:		0000950133-05-000817
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0308

June 23, 2005

Mr. Gino Chouinard
Executive Vice President and Chief Financial Officer
Hear USA, Inc.
1250 Northpoint Parkway
West Palm Beach, Florida 33407

		RE:	Hear USA, Inc.
			Form 10-K for Fiscal Year Ended December 25, 2004
			Filed March 1, 2005
			File No. 001-11655

Dear Mr. Chouinard:

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

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
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