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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-038363.txt : 20060509
<SEC-HEADER>0000000000-05-038363.hdr.sgml : 20060509
<ACCEPTANCE-DATETIME>20050726145752
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-038363
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050726

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DERMA SCIENCES, INC.
		CENTRAL INDEX KEY:			0000892160
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				232328753
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		214 CARNEGIE CENTER, SUITE 100
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540
		BUSINESS PHONE:		6095144744

	MAIL ADDRESS:	
		STREET 1:		214 CARNEGIE CENTER, SUITE 100
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08540

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DERMA SCIENCES INC
		DATE OF NAME CHANGE:	19940513
PUBLIC REFERENCE ACCESSION NUMBER:		0001088020-05-000016
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Via Facsimile and U.S. Mail
Mail Stop 6010


June 17, 2005


Mr. John E. Yetter
Vice President and
Chief Financial Officer
Derma Sciencs, Inc.
214 Carnegie Center, Suite 100
Princeton, NJ 08540

Re:	Derma Sciences, Inc.
	Form 10-KSB for the fiscal year ended December 31, 2004
	Filed March 31, 2005
	File No. 001-13070

Dear Mr. Yetter:

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

								Sincerely,


      Kevin Woody
								Branch Chief


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