-----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,
 DBf3IbRbkYaqXDbJSw/JOcvzOiMPmTAt6BTyTkfWJDiOS3/0/zUIFZoi1xY0iJ6N
 gQboEVx08IF57cbE07mApQ==

<SEC-DOCUMENT>0001193805-04-001575.txt : 20050513
<SEC-HEADER>0001193805-04-001575.hdr.sgml : 20050513
<ACCEPTANCE-DATETIME>20041013135429
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193805-04-001575
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041013

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>e400823_corresp-gbc.txt
<DESCRIPTION>CORRESPONDENCE LETTER
</DOCUMENT>
</SUBMISSION>