Mail Stop 6010 December 2, 2005 Mr. Jeffrey D. Gash Executive Vice President, Chief Financial Officer and Secretary Jaco Electronics, Inc. 145 Oser Avenue Hauppauge, New York 11788 Re:	Jaco Electronics, Inc. Form 10-K for the fiscal year ended June 30, 2005 		File No. 2-34664 Dear Mr. Gash, 	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