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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-018200.txt : 20060320
<SEC-HEADER>0000000000-05-018200.hdr.sgml : 20060320
<ACCEPTANCE-DATETIME>20050414140052
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-018200
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050414

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOMERICA INC
		CENTRAL INDEX KEY:			0000073290
		STANDARD INDUSTRIAL CLASSIFICATION:	DENTAL EQUIPMENT & SUPPLIES [3843]
		IRS NUMBER:				952645573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1533 MONROVIA AVENUE
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92663
		BUSINESS PHONE:		9496452111

	MAIL ADDRESS:	
		STREET 1:		1533 MONROVIA AVENUE
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92663

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NMS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19871130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR MEDICAL SYSTEMS INC
		DATE OF NAME CHANGE:	19830216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR INSTRUMENTS INC
		DATE OF NAME CHANGE:	19720508
PUBLIC REFERENCE ACCESSION NUMBER:		0001019687-04-002008
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>





Mail Stop 0306




April 14, 2005



Mr. Zackary S. Irani
President, Director and Chief Executive Officer
Biomerica, Inc.
1533 Monrovia Avenue
Newport Beach CA 92663

RE:	Biomerica, Inc.
	Form 10-KSB for the fiscal year ended May 31, 2004
      Filed September 10, 2004
	File No. 0-08765

Dear Mr. Irani:

	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
??

??

??

??

Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3






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