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<SEC-DOCUMENT>0000000000-05-042175.txt : 20060609
<SEC-HEADER>0000000000-05-042175.hdr.sgml : 20060609
<ACCEPTANCE-DATETIME>20050815165041
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-042175
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050815

FILED FOR:		

	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:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0000814676-05-000005
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

July 27, 2005

By U.S. mail and facsimile to (508) 222-0220

Grant C. Bennett
President and Treasurer
Ceramics Process Systems Corporation
111 South Worcester Street
P.O. Box 338
Chartley, MA 02712-0338

	RE:	Ceramics Process Systems Corporation
		Form 10-K for the fiscal year ended December 25, 2004
		Filed March 28, 2005

		File No. 0-16088

Dear Mr. Bennett:

      We have reviewed your response letter dated July 18, 2005
and
have the following additional comments.  If you disagree, we will
consider your explanation as to why our comment is inapplicable.
After reviewing this information, we may or may not raise
additional
comments.

Form 10-K for the year ended December 25, 2004

Financial Statements

Report of Independent Registered Public Accounting Firm

1.	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: "A firm
may
cease operations with respect to public entities and still issue
audit opinions with respect to non-public entities."





(2) Summary of Significant Accounting Policies

2.  	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.


*    *    *    *

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a letter that keys your responses to our comments
and
provides any requested supplemental information.  Detailed
response
letters greatly facilitate our review.  Please file your response
letter on EDGAR.  Please understand that we may have additional
comments after reviewing your  responses to our comments.

      You may contact Jenn Do at (202) 551-3743, or me at (202)
551-
3255 if you have questions regarding these comments.


								Sincerely,



								Nili Shah
								Branch Chief


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Grant C. Bennett
Ceramics Process Systems
July 27, 2005
Page 2



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE



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