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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-033937.txt : 20060516
<SEC-HEADER>0000000000-05-033937.hdr.sgml : 20060516
<ACCEPTANCE-DATETIME>20050705095122
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-033937
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050705

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UFP TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000914156
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS FOAM PRODUCTS [3086]
		IRS NUMBER:				042314970
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		172 EAST MAIN ST
		CITY:			GEORGETOWN
		STATE:			MA
		ZIP:			01833
		BUSINESS PHONE:		5083522200

	MAIL ADDRESS:	
		STREET 1:		172 EAST MAIN ST
		CITY:			GEORGETOWN
		STATE:			MA
		ZIP:			02135
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 7010

      July 5, 2005

via U.S. mail and facsimile to (978) 352-5616

Mr. Ronald J. Lataille
Chief Financial Officer
UFP Technologies, Inc.
172 East Main Street
Georgetown, MA  01833

	RE:	UFP Technologies, Inc.
      Form 10-K for the fiscal year ended December 31, 2004
		Filed March 30, 2005
      File No. 001-12648

Dear Mr. Lataille:

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

      If you have any further questions regarding our review of
your
filings, please direct them to Ryan Rohn, Staff Accountant, at
(202)
551-3739 or, in his absence, to Al Pavot, Staff Accountant at
(202)
551-3738, or to the undersigned at (202) 551-3255.

							Sincerely,


							Nili Shah
							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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