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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 RZhoJovEGJc2FTpF1IeKZQ==

<SEC-DOCUMENT>0000000000-05-031054.txt : 20060623
<SEC-HEADER>0000000000-05-031054.hdr.sgml : 20060623
<ACCEPTANCE-DATETIME>20050620105508
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-031054
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050620

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NEXT GENERATION MEDIA CORP
		CENTRAL INDEX KEY:			0000356292
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-DIRECT MAIL ADVERTISING SERVICES [7331]
		IRS NUMBER:				880169543
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8380 ALBAN RD
		CITY:			SPRINGFIELD
		STATE:			VA
		ZIP:			22150
		BUSINESS PHONE:		7035169888

	MAIL ADDRESS:	
		STREET 1:		8380 ALBAN RD
		CITY:			SPRINGFIELD
		STATE:			VA
		ZIP:			22150

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MICRO TECH INDUSTRIES INC
		DATE OF NAME CHANGE:	19970220
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      June 20, 2005

Mail Stop 0407

Via U.S. Mail and Fax (703-455-8519)

Mr. Phillip Trigg
Treasurer
Next Generation Media Corp.
7644 Dynatech Court
Springfield, VA 22153


	RE:	Next Generation Media Corp.
      Form 10-KSB for the Year ended December 31, 2004
		Filed April 1, 2005
		File No. 002-74785-B

Dear Mr. Trigg:

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


							Sincerely,



							Larry Spirgel
							Assistant Director




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