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<SEC-DOCUMENT>0001317273-05-000037.txt : 20060921
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<ACCEPTANCE-DATETIME>20051114125257
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001317273-05-000037
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051114

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
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<p class=MsoNormal align=center style='text-align:center'>CCA INDUSTRIES, INC.</p>

<p class=MsoNormal align=center style='text-align:center'>200 MURRAY HILL
PARKWAY</p>

<p class=MsoNormal align=center style='text-align:center'>EAST RUTHERFORD, NJ</p>

<p class=MsoNormal>&nbsp;</p>

<p class=MsoNormal>&nbsp;</p>

<p class=MsoNormal>&nbsp;</p>

<p class=MsoNormal>November 8, 2004</p>

<p class=MsoNormal>&nbsp;</p>

<p class=MsoNormal>Mr. John Cash</p>

<p class=MsoNormal>Accounting Branch Chief</p>

<p class=MsoNormal>Division of Cooperative Finance</p>

<p class=MsoNormal>US Securities and Exchange Commission</p>

<p class=MsoNormal>450 Fifth Street</p>

<p class=MsoNormal>Washington,D.C.</p>

<p class=MsoNormal>Dear Mr. Cash:</p>

<p class=MsoNormal>Thank you for your letter dated October 27, 2005 regarding
our August 31, 2005 10Q.</p>

<p class=MsoNormal>1) We have explained to our staff that the disclosure
relating to the American Jobs Creation Act of 2004 pertaining to unrepariated
earnings of Foreign subsidiaries is not applicable to CCA. We will delete the
disclosure in the last three paragraphs of Note 3 in our amended 10Q.</p>

<p class=MsoNormal>2) We will delete the pro-forma number for the third quarter
of 2005 from the footnote and only include that information in our MD&amp;A, as
we believe it is important to not mislead the public and to give them a valid
basis of comparing our operations from year to year.</p>

<p class=MsoNormal>3) We will revise our disclosure to state that our Chief
Executive Officer and Chief Financial Officer concluded that our disclosure
controls and procedures were effective as of August 31, 2005. We will correct
the typing error of the date in the first paragraph of our Section 906
certificate and have identified the applicable report required by Section 302
in our corrected August 31, 2005 10Q.</p>

<p class=MsoNormal>Please let us know if there is anything else you wish us to
explain or amend in our 10Q. If not, we will amend our 10Q as we have described
in our letters and resubmit it for your approval. We will also attend to all of
your suggestions in all of our future filings.</p>

<p class=MsoNormal>Very truly yours,</p>

<p class=MsoNormal>John Bingman</p>

<p class=MsoNormal>Chief Financial Officer</p>

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