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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-011709.txt : 20061016
<SEC-HEADER>0000000000-06-011709.hdr.sgml : 20061016
<ACCEPTANCE-DATETIME>20060309151131
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011709
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060309

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EURO TECH HOLDINGS CO LTD
		CENTRAL INDEX KEY:			0001026662
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-PROFESSIONAL & COMMERCIAL EQUIPMENT & SUPPLIES [5040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		C/O EURO TECH (FAR EAST) LTD 18 F GEE
		STREET 2:		CHANG HONG CENTRE 65 WONG CHUK HANG ROAD
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			00000
		BUSINESS PHONE:		0118522814

	MAIL ADDRESS:	
		STREET 1:		BRITISH VIRGIN ISLANDS LTD
		STREET 2:		TRUSTNET CHAMBERS PO BOX 3444
		CITY:			ROAD TOWN TORROLA BR
		STATE:			D8
		ZIP:			00000
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-032449
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

                              March 9, 2006


By U.S. Mail

Mr. T.C. Leung
Chief Executive Officer and Chairman of the Board
Euro Tech Holdings Company Limited
18/F Gee Chang Hong Centre
65 Wong Chuk Hang Road, Hong Kong

      Re:	Euro Tech Holdings Company Limited
      Form 20-F for the Fiscal Year Ended December 31, 2004
      Filed July 14, 2005
      Form 6-K Filed December 8, 2005
      File No. 0-22113

Dear Mr. Leung:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

								Sincerely,



									William Choi
									Branch Chief


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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

         DIVISION OF
CORPORATION FINANCE



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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