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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000814676-05-000010.txt : 20060609
<SEC-HEADER>0000814676-05-000010.hdr.sgml : 20060609
<ACCEPTANCE-DATETIME>20050805150753
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000814676-05-000010
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CERAMICS PROCESS SYSTEMS CORP/DE/
		CENTRAL INDEX KEY:			0000814676
		STANDARD INDUSTRIAL CLASSIFICATION:	POTTERY & RELATED PRODUCTS [3260]
		IRS NUMBER:				042832509
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 SOUTH WORCESTER STREET
		STREET 2:		PO BOX 338
		CITY:			CHARTLEY
		STATE:			MA
		ZIP:			02712
		BUSINESS PHONE:		508-222-0614

	MAIL ADDRESS:	
		STREET 1:		111 SOUTH WORCESTER STREET
		STREET 2:		PO BOX 338
		CITY:			CHARTLEY
		STATE:			MA
		ZIP:			02712
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<META NAME="Generator" CONTENT="Microsoft Word 97">
<TITLE>May 23, 1997</TITLE>
<META NAME="Template" CONTENT="C:\Program Files\Microsoft Office\Templates\CPS Letterhead.dot">
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<BODY>

<FONT FACE="Arial" SIZE=2><P ALIGN="CENTER">FILED AS CORRESPONDENCE ON EDGAR<BR>
AND SENT BY FAX<BR>
</P>
<P>August 5, 2005<BR>
</P>
<P>Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Washington D.C. 20549-7010<BR>
</P><DIR>
<DIR>

<P>RE:&#9;SEC Letter Dated July 27, 2005 regarding Ceramics Process Systems Corporation Form 10-K for the fiscal year ended December 25, 2004, Filed March 28, 2005.<BR>
<BR>
File No. 0-16088<BR>
</P></DIR>
</DIR>

<P>Dear Ms. Shah:<BR>
</P>
<P>&#9;Please find below in italics your requests from the above referenced letter; our responses follow in non-italics.</P>

<I><U><P>Form 10-K for the year ended December 25, 2004. <BR>
Financial Statements<BR>
Report of Independent Registered Public Accounting Firm<BR>
</U>1.&#9;We have reviewed your response to prior comment 3 in our letter dated June 30, 2005.  Please amend the Form 10-K for the year ended December 25, 2004 to revise the wording in the audit report to indicate that the predecessor auditor has ceased operations.  Footnote 2 of interpretation 15 of AU Section 508 states: &quot;A firm my cease operations with respect to public entities and still issue audit opinions with respect to non-public entities.&quot;</P>
<U>
</I></U><P>We are today filing via EDGAR an amended Form 10-K  (Form 10-K/A) for the year ended December 25, 2004 wherein our auditors have revised the wording in their audit report to indicate that the predecessor auditor has ceased operations.</P>
<I><U>
<P>(2) Summary of Significant Accounting Policies<BR>
</U>2.&#9;We have reviewed your response to prior comment 4 in our letter dated June 30, 2005.  We assume that you only recognize an impairment loss when the carrying value of the asset exceeds the undiscounted future cash flows expected to be generated by the asset.  If true, in future filings, please disclose this fact as part of your policy.<BR>
</P>
</I><P>Your assumption is correct, we only recognize an impairment loss when the carrying value of the asset exceeds the undiscounted future cash flows expected to be generated by the asset.  We will disclose this fact as part of our policy in our future filings.<BR>
</P>
<P>We welcome any additional feedback or questions you may have.   We are fully committed to full compliance with all SEC regulations and to full disclosure to the public.</P>

<P>Sincerely,<BR>
</P>
<P>/s/ Grant Bennett<BR>
</P>
<P>Grant Bennett<BR>
President, Chief Executive Officer and Chief Financial Officer</P>
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