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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-035354.txt : 20060623
<SEC-HEADER>0000000000-05-035354.hdr.sgml : 20060623
<ACCEPTANCE-DATETIME>20050712082652
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-035354
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050712

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROCKFORD CORP
		CENTRAL INDEX KEY:			0000828064
		STANDARD INDUSTRIAL CLASSIFICATION:	HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651]
		IRS NUMBER:				860394353
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		546 SOUTH ROCKFORD DRIVE
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281
		BUSINESS PHONE:		4809673565
PUBLIC REFERENCE ACCESSION NUMBER:		0000950153-05-000812
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561- CF/AD 11
      						July 12, 2005

Via U.S. Mail and Fax (480) 966-3983

Mr. Richard G. Vasek, Chief Financial Officer
Rockford Corporation
600 South Rockford Drive
Tempe, Arizona 85281

	RE:	Rockford Corporation
      Form 10-K for the fiscal year ended December 31, 2004
		Filed April 15, 2005
      File No. 0-30138

Dear Mr. Vasek:

      We have completed our review of the above filing and do not,
at
this time, have any further comments.

      Sincerely,


							Larry Spirgel
							Assistant Director


</TEXT>
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