Mail Stop 0510 May 3, 2005 via U.S. mail and facsimile Mr. Sam Oolie Chief Financial Officer NoFire Technologies, Inc. 21 Industrial Avenue Upper Saddle River, NJ 07458 	RE:	Form 10-KSB for the fiscal year ended August 31, 2004 		Form 10-QSB for the quarter ended November 30, 2004 			File No. 1-11061 Dear Mr. Oolie: We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Jeffrey Gordon, Staff Accountant, at (202) 824-5685 or, in his absence, to the undersigned at (202) 942- 1774. 							Sincerely, 							Rufus Decker 							Accounting Branch Chief ?? ?? ?? ?? Mr. J. Gordon Beittenmiller March 25, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE