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<SEC-DOCUMENT>0000000000-06-002696.txt : 20060831
<SEC-HEADER>0000000000-06-002696.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20060118132225
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002696
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060118

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENERGY CONVERSION DEVICES INC
		CENTRAL INDEX KEY:			0000032878
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				381749884
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2956 WATERVIEW DRIVE
		CITY:			ROCHESTER HILLS
		STATE:			MI
		ZIP:			48309
		BUSINESS PHONE:		248-293-0440

	MAIL ADDRESS:	
		STREET 1:		2956 WATERVIEW DRIVE
		CITY:			ROCHESTER HILLS
		STATE:			MI
		ZIP:			48309

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ENERGY CONVERSION LABORATORIES INC
		DATE OF NAME CHANGE:	19710603
PUBLIC REFERENCE ACCESSION NUMBER:		0000032878-05-000081
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>






Mail Stop 6010


January 18, 2006

Mr. Stephan W. Zumsteg
Chief Financial Officer
Energy Conversion Devices, Inc.
2956 Waterview Drive
Rochester Hills, Michigan 48309

      Re:	Energy Conversion Devices, Inc.
      Form 10-K for the fiscal year ended June 30, 2005
		File No. 1-8403

Dear Mr. Zumsteg,

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.




      Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant

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