Mail Stop 03-06 April 25, 2005 Via U.S. Mail Ms. Helena R. Santos Chief Executive Officer and Chief Financial Officer Scientific Industries, Inc. 70 Orville Drive Bohemia, New York 11716 	Re:	Scientific Industries 		Form 10-KSB for the fiscal year ended June 30, 2004 Forms 10-QSB for the quarters ended December 31, 2004 File No. 000-06658 Dear Ms. Santos: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Daniel L. Gordon 							Branch Chief ?? ?? ?? ??