Mail Stop 6010 October 25, 2005 Mr. Jimmy L. Dickinson Vice President Finance and Chief Financial Officer Continental Global Group, Inc. 438 Industrial Drive Winfield, Alabama 35594 Re:	Continental Global Group, Inc. 		Form 10-K for the year ended December 31, 2004 Filed March 15, 2005 		File No. 333-27665 Dear Mr. Dickinson: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Sincerely, 							Martin F. James 							Senior Assistant Chief Accountant