-----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,
 UwADPVRFYi44MANpDe2LCl8hLj+VsveBwDY7eiO1MgQQkK5AB8+nhmLYUVSWeLvn
 sRVtj8ACUgid97SnjJ239w==

<SEC-DOCUMENT>0000000000-04-032059.txt : 20050513
<SEC-HEADER>0000000000-04-032059.hdr.sgml : 20050513
<ACCEPTANCE-DATETIME>20041006105022
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-04-032059
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041006

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENERAL BEARING CORP
		CENTRAL INDEX KEY:			0001026221
		STANDARD INDUSTRIAL CLASSIFICATION:	BALL & ROLLER BEARINGS [3562]
		IRS NUMBER:				132796245
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		44 HIGH ST
		CITY:			WEST NYWACK
		STATE:			NY
		ZIP:			10994
		BUSINESS PHONE:		9143586000

	MAIL ADDRESS:	
		STREET 1:		C/O GENERAL BEARING CORP
		STREET 2:		44 HIGH ST
		CITY:			WEST NYACK
		STATE:			NY
		ZIP:			10994
PUBLIC REFERENCE ACCESSION NUMBER:		0001193805-04-001556
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>genbearing8kltr10062004.txt
<DESCRIPTION>10/6/2004 COMMENT LETTER #1; ITEM 4.01, 8-K; HOUSER
</DOCUMENT>
</SUBMISSION>