September 12, 2005

Mail Stop 7010

By U.S. mail and facsimile to (716) 664-2949

Mr. Edward F. Ruttenberg
Chief Executive Officer
American Locker Group Incorporated
608 Allen Street
Jamestown, NY  14701

	RE:  	American Locker Group Incorporated
		Form 8-K Item 4.01
		Filed August 31, 2005
		File # 000-00439

Dear Mr. Ruttenberg:

We have reviewed your filing and have the following comments.
If
you disagree, we will consider your explanation as to why our
comments are inapplicable.  Please be as detailed as necessary
in
your explanation.  In some of our comments, we may ask you to
provide us with supplemental information so we may better
understand your disclosure.  After reviewing this information,
we
may or may not raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filing.
We look forward to working with you in these respects.  We
welcome
any questions you may have about our comments or on any other
aspect of our review.  Feel free to call us at the telephone
number
listed at the end of this letter.

1. Provide us with any letter or written communication to and
from
the former accountants regarding the material weaknesses in
internal control over financial reporting, to management or the
Audit Committee.

2. Please provide us with a schedule of your fiscal year end
2004
fourth quarter adjustments to close the books, or adjustments
recorded in connection with or as a result of the audit.
Clearly
explain the reason for each adjustment.  For each adjustment,
show
us the impact on pre-tax net loss.  Quantify the net effect of
all
adjustments on pre-tax net income(loss).  Also, tell us why none
of
the adjustments relate to prior period.  Explain in detail why
you
believe the timing of each adjustment is appropriate.  Provide a
similar schedule for the March 2005 and June 2005 quarters.
3. We note in your Item 4. Controls and Procedures disclosures
on
page 19 of your Form 10-Q for the quarterly period ended June
30,
2005 that there were no changes in your internal control over
financial reporting during the second quarter of 2005.  We also
note the following disclosure:  "Although the Company`s
remediation
efforts are currently on-going, control weaknesses will not be
considered remediated until new internal controls over financial
reporting are implemented and operational for a period of time
and
are tested, and management concludes that these controls are
operating effectively."  Tell us as to the nature of remediation
efforts implemented to date and what additional steps need to be
taken.  Tell us of the time frame expected for additional
remediation steps and when the controls and procedures are
expected
to become "effective".  Please explain to us why you have not
been
able to correct any of your control deficiencies by June 30,
2005.
Also, tell us why there has not been any disclosure of changes
in
your control over financial reporting.

*  *  *  *  *
We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff
to
be certain that they have provided all information investors
require.  Since the company and its management are in possession
of
all facts relating to a company`s disclosure, they are
responsible
for the accuracy and adequacy of the disclosures they have made.

In connection with responding to our comments, please provide,
in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of
the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments in the filing reviewed by the staff do not foreclose
the
Commission from taking any action with respect to the filing;
and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the
Division
of Corporation Finance in our review of your filing or in
response
to our comments on your filing.

Please file your supplemental response via EDGAR in response to
these comments within 5 business days of the date of this
letter.
Please note that if you require longer than 5 business days to
respond, you should contact the staff immediately to request
additional time.  You may wish to provide us with marked copies
of
each amended filing to expedite our review.  Direct any
questions
regarding the above to the undersigned at (202) 551-3739.

								Sincerely,



								Ryan Rohn
								Staff Accountant
??

??

??

??

Mr. Edward F. Ruttenberg
American Locker Group Incorporated
September 12, 2005
Page 1 of 2



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE