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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-030635.txt : 20060407
<SEC-HEADER>0000000000-05-030635.hdr.sgml : 20060407
<ACCEPTANCE-DATETIME>20050617100744
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-030635
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050617

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CELADON GROUP INC
		CENTRAL INDEX KEY:			0000865941
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING (NO LOCAL) [4213]
		IRS NUMBER:				133361050
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE CELADON DR
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46236-4207
		BUSINESS PHONE:		2129774447

	MAIL ADDRESS:	
		STREET 1:		ONE CELADON DRIVE
		CITY:			INDIIANAPOLIS
		STATE:			IN
		ZIP:			46236-4207
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								June 17, 2005

By U.S. Mail and Facsimile [ (317) 890-8099 ]

Mr. Paul A. Will
  Chief Financial Officer
CELADON GROUP, INC.
One Celadon Drive
Indianapolis, Indiana  46235-4207

      Re:	Celadon Group, Inc.
      Form 10-K, as Amended, for the fiscal year ended June 30,
2004
      File No. 0-23192

Dear Mr. Will:

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

								Sincerely,


								David R. Humphrey
								Accounting Branch Chief


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