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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 Lp6xAQO5HpmdhQPr0Mwwkg==

<SEC-DOCUMENT>0001317273-05-000024.txt : 20060921
<SEC-HEADER>0001317273-05-000024.hdr.sgml : 20060921
<ACCEPTANCE-DATETIME>20050629144915
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001317273-05-000024
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CCA INDUSTRIES INC
		CENTRAL INDEX KEY:			0000721447
		STANDARD INDUSTRIAL CLASSIFICATION:	PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
		IRS NUMBER:				042795439
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 MURRAY HILL PKWY
		CITY:			EAST RUTHERFORD
		STATE:			NJ
		ZIP:			07073
		BUSINESS PHONE:		2013301400

	MAIL ADDRESS:	
		STREET 1:		200 MURRAY HILL PKWY
		CITY:			EAST RUTHERFORD
		STATE:			NJ
		ZIP:			07073

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CATHETER CORP OF AMERICA
		DATE OF NAME CHANGE:	19850228
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
Schedule A-I
<TABLE>
<CAPTION>


               2004                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr       Total
<S>                                <C>         <C>         <C>          <C>         <C>
A-I *Income After Taxes*  10(K)      836,142    2,798,204   1,457,228     705,088    5,796,663


               2003                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr       Total

A-I *Income After Taxes*   10(k)     573,626    2,584,096   1,287,125     807,285    5,252,131


               2002                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr       Total

A-I*Income After Taxes*   10(k)      300,064    1,217,985     722,823     833,482    3,074,353

</TABLE>

<PAGE>




Schedule B-II
<TABLE>
<CAPTION>


                 2004                 1st Qtr       2nd Qtr        3rd Qtr       4th Qtr         Total

<S>                                  <C>          <C>            <C>           <C>            <C>
B-II  Coop and Media by Commitment   (1,492,249)     765,302      4,327,478     2,196,132      5,796,663


A-I *Income After Taxes*  10(K)         836,142    2,798,204      1,457,228       705,088      5,796,663


                 2003                 1st Qtr       2nd Qtr        3rd Qtr       4th Qtr         Total


B-II  Coop and Media by Commitment      524,496    1,004,525      1,867,972     1,855,138      5,252,131

A-I *Income After Taxes*   10(k)        573,626    2,584,096      1,287,125       807,285      5,252,131


                 2002                 1st Qtr       2nd Qtr        3rd Qtr       4th Qtr         Total


B-II  Coop and Media by Commitment    1,038,253     (334,354)     1,540,365       830,088      3,074,353

A-I *Income After Taxes*   10(k)        300,064    1,217,985        722,823       833,482      3,074,353

</TABLE>
<PAGE>


Schedule C-III
<TABLE>
<CAPTION>



                 2004              1st Qtr       2nd Qtr        3rd Qtr      4th Qtr       Total

<S>                              <C>          <C>            <C>            <C>         <C>
C-III   Media by Percentage of
          Total Sales              997,597      2,062,895      1,798,903      937,269     5,796,663

A-I  *Income After Taxes*  10(K)   836,142      2,798,204      1,457,228      705,088     5,796,663


                 2003              1st Qtr       2nd Qtr        3rd Qtr      4th Qtr       Total


C-III   Media by Percentage of
          Total Sales              874,073      2,103,539      1,484,846      788,672     5,251,131

A-I  *Income After Taxes*  10(K)   573,626      2,584,096      1,287,125      807,285     5,252,131


                 2002              1st Qtr       2nd Qtr        3rd Qtr      4th Qtr       Total


C-III   Media by Percentage of
           Total Sales             760,756      1,258,434        928,835      126,327     3,074,353

A-I  *Income After Taxes*  10(K)   300,064      1,217,985        722,823      833,482     3,074,353
</TABLE>

<PAGE>

Schedule D-IV
<TABLE>
<CAPTION>



                 2004                 1st Qtr       2nd Qtr       3rd Qtr      4th Qtr        Total

<S>                                 <C>            <C>          <C>            <C>          <C>
D-IV Media by percentage of
       Product Line Sales            1,019,671      2,152,819    1,828,076      796,097      5,796,663

A-I  *Income After Taxes*  10(K)       836,142      2,798,204    1,457,228      705,088      5,796,663


                 2003                 1st Qtr       2nd Qtr       3rd Qtr      4th Qtr        Total


D-IV Media by percentage of
       Product Line Sales              859,828      2,044,373    1,521,160      825,769      5,251,131

A-I  *Income After Taxes*   10(k)      573,626      2,584,096    1,287,125      807,285      5,252,131


                 2002                 1st Qtr       2nd Qtr       3rd Qtr      4th Qtr        Total


D-IV Media by percentage of
       Product Line Sales              367,264        991,665      813,687      901,737      3,074,353

A-I  *Income After Taxes*   10(k)      300,064      1,217,985      722,823      833,482      3,074,353

</TABLE>
<PAGE>




Schedule E-V
Income after Taxes

<TABLE>
<CAPTION>

                  2004                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr      Total

<S>                                   <C>          <C>         <C>         <C>         <C>
A-I   *Income After Taxes*  10(K)        836,142    2,798,204   1,457,228     705,088   5,796,663
B-II  Coop and Media by Commitment    (1,492,249)     765,302   4,327,478   2,196,132   5,796,663
C-III Media by Percentage of Total
        Sales                            997,597    2,062,895   1,798,903     937,269   5,796,663
D-IV  Media by percentage of
        Product Line Sales             1,019,671    2,152,819   1,828,076     796,097   5,796,663


                  2003                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr      Total


A-I   *Income After Taxes*   10(K)       573,626    2,584,096   1,287,125     807,285   5,252,131
B-II  Coop and Media by Commitment       524,496    1,004,525   1,867,972   1,855,138   5,252,131
C-III Media by Percentage of Total
        Sales                            874,073    2,103,539   1,484,846     788,672   5,251,131
D-IV  Media by percentage of
        Product Line Sales               859,828    2,044,373   1,521,160     825,769   5,251,131


                  2002                 1st Qtr     2nd Qtr      3rd Qtr     4th Qtr      Total


A-I   *Income After Taxes*   10(k)       300,064    1,217,985     722,823     833,482   3,074,353
B-II  Coop and Media by Commitment     1,038,253     (334,354)  1,540,365     830,088   3,074,353
C-III Media by Percentage of Total
        Sales                            760,756    1,258,434     928,835     126,327   3,074,353
D-IV  Media by percentage of
        Product Line Sales               367,264      991,665     813,687     901,737   3,074,353

</TABLE>
<PAGE>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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