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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-042214.txt : 20060901
<SEC-HEADER>0000000000-05-042214.hdr.sgml : 20060901
<ACCEPTANCE-DATETIME>20050816084916
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-042214
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050816

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARTESIAN RESOURCES CORP
		CENTRAL INDEX KEY:			0000863110
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER SUPPLY [4941]
		IRS NUMBER:				510002090
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		664 CHURCHMANS RD
		CITY:			NEWARK
		STATE:			DE
		ZIP:			19702
		BUSINESS PHONE:		3024536900

	MAIL ADDRESS:	
		STREET 1:		664 CHURCHMANS RD
		CITY:			NEWARK
		STATE:			DE
		ZIP:			19702
PUBLIC REFERENCE ACCESSION NUMBER:		0000950116-05-001220
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>








      August 15, 2005



Mail Stop 3561

By Facsimile and U.S. Mail

Mr. David B. Spacht
Chief Financial Officer
Artesian Resources Corporation
664 Churchmans Road
Newark, Delaware 19702


Re:	Artesian Resources Corporation
	Form 10-K for the year ended December 31, 2004
	Filed March 31, 2005
	File No. 0-18516


Dear Mr. Spacht:

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

								Sincerely,


										Michael Moran
			Accounting Branch Chief





</TEXT>
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