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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-036593.txt : 20060925
<SEC-HEADER>0000000000-05-036593.hdr.sgml : 20060925
<ACCEPTANCE-DATETIME>20050718092508
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-036593
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050718

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			APPLIANCE RECYCLING CENTERS OF AMERICA INC /MN
		CENTRAL INDEX KEY:			0000862861
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				411454591
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0103

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		7400 EXCELSIOR BLVD
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55426-4502
		BUSINESS PHONE:		6129309000

	MAIL ADDRESS:	
		STREET 1:		7400 EXCELSIOR BLVD
		CITY:			NINNEAPOLIS
		STATE:			MN
		ZIP:			554264517
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0308

July 12, 2005


Linda A. Koenig
Chief Financial Officer
Appliance Recycling Centers of America, Inc.
7400 Excelsior Boulevard
Minneapolis, Minnesota  55426-4517

      Re: 	Appliance Recycling Centers of America, Inc.
		Form 10-K for the Fiscal Year Ended January 1, 2005
		Form 10-Q for the Fiscal Quarter Ended April 2, 2005
		File No.  0-19621


Dear Ms. Koenig:

	We have reviewed your response dated June 17, 2005 to our
comment letter dated May 25, 2005.  We have completed our review
of
your Form 10-K and related filings and have no further comments at
this time.


Sincerely,



Michael Moran
Branch Chief

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Stanley Works
Form 10-K
Page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0308

         DIVISION OF
CORPORATION FINANCE



</TEXT>
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