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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-012199.txt : 20061018
<SEC-HEADER>0000000000-06-012199.hdr.sgml : 20061018
<ACCEPTANCE-DATETIME>20060313154611
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012199
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060313

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DGSE COMPANIES INC
		CENTRAL INDEX KEY:			0000701719
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-JEWELRY STORES [5944]
		IRS NUMBER:				880097334
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2817 FOREST LANE
		STREET 2:		STE 202
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234
		BUSINESS PHONE:		9724843662

	MAIL ADDRESS:	
		STREET 1:		2817 FOREST LN
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75234

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DALLAS GOLD & SILVER EXCHANGE INC /NV/
		DATE OF NAME CHANGE:	19930114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN PACIFIC MINT INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CANYON STATE CORP
		DATE OF NAME CHANGE:	19860819
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>







Mail Stop 3561


								March 13, 2006


Mr. L.S. Smith
Chairman of the Board and Chief Executive Officer
DGSE Companies, Inc.
2817 Forest Lane
Dallas, Texas 75234


		RE:	DGSE Companies, Inc.
			Forms 10-K and 10-K/A for Fiscal Year Ended
December
31, 2004
			Filed April 15, 2005 and February 2, 2006
Forms 10-Q and 10-Q/A for Fiscal Quarters Ended March 31, 2005,
June
30, 2005, and September 30, 2005
File No. 1-11048

Dear Mr. Smith:


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



								Sincerely,


								George F. Ohsiek, Jr.
								Branch Chief

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??

??

??


March 13, 2006
Page 1






</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
