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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-056085.txt : 20060804
<SEC-HEADER>0000000000-05-056085.hdr.sgml : 20060804
<ACCEPTANCE-DATETIME>20051103160656
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-056085
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051103

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CVD EQUIPMENT CORP
		CENTRAL INDEX KEY:			0000766792
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				112621692
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
		BUSINESS PHONE:		6319817081

	MAIL ADDRESS:	
		STREET 1:		1860 SMITHTOWN AVE
		CITY:			RONKONKOMA
		STATE:			NY
		ZIP:			11779-7321
PUBLIC REFERENCE ACCESSION NUMBER:		0000766792-05-000001
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>






Mail Stop 6010


November 3, 2005



Leonard A. Rosenbaum, Chief Executive Officer
CVD Equipment Corporation
1860 Smithtown Avenue
Ronkonkoma, New York  11779


Via U S Mail and FAX [(631) 981-7095 ]


	Re:	CVD Equipment Corporation
		Form 10-KSB for the fiscal year ended December 31, 2004
		Forms 10-QSB for the quarters ended March 31 and June
30,2005
		File No.  1-16525


Dear Mr. Rosenbaum:
	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


								Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>
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