Mail Stop 7010 July 27, 2005 via U.S. mail and facsimile Mr. Brett M. Kingstone Super Vision International, Inc. 8210 Presidents Drive Orlando, Florida 32809 Re:	Super Vision International, Inc. 		Form 10-KSB for the year ended December 31, 2004 Filed March 30, 2005 File No. 0-23590 Dear Mr. Kingstone: We have completed our review of your Form 10-K 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 Jennifer Thompson, Staff Accountant, at (202) 551-3737 or, in her absence, to the undersigned at (202) 551-3768. 								Sincerely, 								John Cash 								Accounting Branch Chief Mr. J. Gordon Beittenmiller March 25, 2005 Page 2 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE