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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-020706.txt : 20060929
<SEC-HEADER>0000000000-05-020706.hdr.sgml : 20060929
<ACCEPTANCE-DATETIME>20050428104305
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-020706
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050428

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SCIENTIFIC INDUSTRIES INC
		CENTRAL INDEX KEY:			0000087802
		STANDARD INDUSTRIAL CLASSIFICATION:	LABORATORY ANALYTICAL INSTRUMENTS [3826]
		IRS NUMBER:				042217279
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		70 ORVILLE DR
		STREET 2:		AIRPORT INTERNATIONAL PLZ
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
		BUSINESS PHONE:		5165674700

	MAIL ADDRESS:	
		STREET 1:		70 ORVILLE DR
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
PUBLIC REFERENCE ACCESSION NUMBER:		0000087802-04-000012
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 03-06

April 25, 2005


Via U.S. Mail

Ms. Helena R. Santos
Chief Executive Officer and
   Chief Financial Officer
Scientific Industries, Inc.
70 Orville Drive
Bohemia, New York  11716


	Re:	Scientific Industries
		Form 10-KSB for the fiscal year ended June 30, 2004
Forms 10-QSB for the quarters ended December 31, 2004
      File No.  000-06658

Dear Ms. Santos:


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


      Sincerely,


      Daniel L. Gordon
							Branch Chief


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