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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-032721.txt : 20060516
<SEC-HEADER>0000000000-05-032721.hdr.sgml : 20060516
<ACCEPTANCE-DATETIME>20050627133915
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-032721
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050627

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PERMA FIX ENVIRONMENTAL SERVICES INC
		CENTRAL INDEX KEY:			0000891532
		STANDARD INDUSTRIAL CLASSIFICATION:	HAZARDOUS WASTE MANAGEMENT [4955]
		IRS NUMBER:				581954497
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1940 NORTHWEST 67TH PLACE
		STREET 2:		SUITE A
		CITY:			GAINESVILLE
		STATE:			FL
		ZIP:			32653
		BUSINESS PHONE:		3523734200

	MAIL ADDRESS:	
		STREET 1:		1940 NW 67TH PL
		STREET 2:		SUITE A
		CITY:			GAINESVILLE
		STATE:			FL
		ZIP:			32653
PUBLIC REFERENCE ACCESSION NUMBER:		0001275287-05-001126
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      June 27, 2005


Richard T. Kelecy, Chief Financial Officer
Perma-Fix Environmental Services, Inc.
1940 N.W. 67th Place
Gainesville, FL 32653

      Re:	Perma-Fix Environmental Services, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
		Form 10-Q for Fiscal Quarter Ended March 31, 2005
		File No. 1-11596

Dear Mr. Kelecy:

      We have completed our review of your Form 10-K 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 Bret Johnson, Staff Accountant, at
(202) 824-5478 or, in his absence, to the undersigned at (202)
824-
5373.

								Sincerely,


								John Cash
								Accounting Branch Chief
??

??

??

??

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


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


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