Mail Stop 6010 January 4, 2006 Chung-Lun Yang, Chief Executive Officer ACL Semiconductors Inc. B24-B27, 1/F., Block B Proficient Industrial Centre 6 Wang Kwun Road Kowloon, Hong Kong 	Re:	ACL Semiconductors Inc. 		Form 10-K for the fiscal year ended December 31, 2004 		Forms 10-Q for fiscal 2005 		File No. 0-50140 Dear Mr. Yang: 	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 Copy:	Robert Steven Brown, Esq. 	Reitler Brown & Rosenblatt 	Fax (212) 371-5500 ?? ?? ?? ??