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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-021498.txt : 20060419
<SEC-HEADER>0000000000-05-021498.hdr.sgml : 20060419
<ACCEPTANCE-DATETIME>20050503122907
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021498
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050503

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NOFIRE TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000823070
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS CHEMICAL PRODUCTS [2890]
		IRS NUMBER:				223218682
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		21 INDUSTRIAL AVE
		CITY:			UPPER SADDLE RIVER
		STATE:			NJ
		ZIP:			07458
		BUSINESS PHONE:		2018181616

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PNF INDUSTRIES INC
		DATE OF NAME CHANGE:	19950913

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PORTAFONE INTERNATIONAL CELLULAR COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NFW CAPITAL GROUP INC
		DATE OF NAME CHANGE:	19900427
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0510

      May 3, 2005

via U.S. mail and facsimile

Mr. Sam Oolie
Chief Financial Officer
NoFire Technologies, Inc.
21 Industrial Avenue
Upper Saddle River, NJ  07458

	RE:	Form 10-KSB for the fiscal year ended August 31, 2004
		Form 10-QSB for the quarter ended November 30, 2004

			File No. 1-11061

Dear Mr. Oolie:

      We have completed our review of your Form 10-KSB 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 Jeffrey Gordon, Staff Accountant,
at
(202) 824-5685 or, in his absence, to the undersigned at (202)
942-
1774.

							Sincerely,


							Rufus Decker
							Accounting Branch Chief
??

??

??

??

Mr. J. Gordon Beittenmiller
March 25, 2005
Page 1 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510

         DIVISION OF
CORPORATION FINANCE


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