Mail Stop 7010 October 14, 2005 Mr. William C. Denninger Senior Vice President, Finance and Chief Financial Officer, Barnes Group Inc. 123 Main Street Bristol, Connecticut 06011-0489 	RE:	Form 10-K for fiscal year ended December 31, 2004 		Forms 10-Q for the periods ended March 31 and June 30, 2005 		Form 8-K filed and dated July 25, 2005 		File No. 1-4801 Dear Mr. Denninger: 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 Scott Watkinson, Staff Accountant, at (202) 551-3741 or, in his absence, to the undersigned at (202) 551- 3769. 							Sincerely, 							Rufus Decker 							Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE