-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IxGh/zTTpeZlLAreaK6j/FDBS9qutYnnJ/lOmn/lMxmvowCJCgRl+NEKoS1BZW9A
 JkUgEOkd8KH04GyoLNTLIw==

<SEC-DOCUMENT>0000910680-07-000191.txt : 20070508
<SEC-HEADER>0000910680-07-000191.hdr.sgml : 20070508
<ACCEPTANCE-DATETIME>20070313181457
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000910680-07-000191
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20070313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACLYN INC
		CENTRAL INDEX KEY:			0000052969
		STANDARD INDUSTRIAL CLASSIFICATION:	LEATHER & LEATHER PRODUCTS [3100]
		IRS NUMBER:				221432053
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		635 59TH STREET
		CITY:			WEST NEW YORK
		STATE:			NJ
		ZIP:			07093
		BUSINESS PHONE:		2018689400

	MAIL ADDRESS:	
		STREET 1:		5801 JEFFERSON STREET
		CITY:			WEST NEW YORK
		STATE:			NJ
		ZIP:			07093
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>filename2.jpg
</DOCUMENT>
</SUBMISSION>