Mail Stop 0407 						May 6, 2005 Via U.S. Mail and Fax (507) 625-9191 Mr. David A. Christensen, Chief Financial Officer Hickory Tech Corporation 221 East Hickory Street, P.O. Box 3248 Mankato, MN 56002 	RE:	Hickory Tech Corporation Form 10-K for the fiscal year ended December 31, 2004 		File No. 0-13721 Dear Mr. Christensen: We have completed our review of the above filing and do not, at this time, have any further comments. 							Sincerely, 							Larry Spirgel 							Assistant Director ?? ?? ?? ?? 1