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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-032080.txt : 20060714
<SEC-HEADER>0000000000-06-032080.hdr.sgml : 20060714
<ACCEPTANCE-DATETIME>20060711144414
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-032080
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060711

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VASOMEDICAL INC
		CENTRAL INDEX KEY:			0000839087
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				112871434
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		180 LINDEN AVENUE
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
		BUSINESS PHONE:		5169974600

	MAIL ADDRESS:	
		STREET 1:		150 MOTOR PARKWAY
		STREET 2:		SUITE 408
		CITY:			HAUPPAUGE
		STATE:			NY
		ZIP:			11788

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FUTURE MEDICAL PRODUCTS INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FUTURE MEDICAL PRODUCTS INC /NY/
		DATE OF NAME CHANGE:	19920506
PUBLIC REFERENCE ACCESSION NUMBER:		0001201800-04-000127
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


						July 22, 2005

Mr. Thomas W. Fry
Chief Financial Officer
Vasomedical, Inc.
180 Linden Avenue
Westbury, NY   11590


Re:	Vasomedical, Inc.
      Form 10-K for the fiscal year ended May 31, 2004
      Filed August 17, 2004
      File No. 0-18105

Dear. Mr. Fry:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


						Sincerely,


						Martin F. James
						Senior Assistant Chief Accountant
</TEXT>
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