March 23, 2006

via U.S. mail and facsimile

Richard Burger, Chief Financial Officer
Coleman Cable, Inc.
1530 Shields Drive
Waukegan, Illinois 60085

	Re:	Item 4.02 Form 8-K
	Filed:	May 22, 2006
	File No.: 3-124334

Dear Mr. Burger:

We have reviewed your Item 4.02 Form 8-K and have the following
comment.
1. Please tell us what consideration, if any, you gave to the
following with respect to the restatement you reported on March
22,
2006 on Form 8-K:
a. The effect of the error on your initial conclusion in your Form
10-Q for the quarter ended September 30, 2005, that your
disclosure
controls and procedures were effective as of that date.  If your
conclusion remains the same, please tell us why.

b. The effect of the error on your conclusion that disclosure
controls and procedures were effective as of December 31, 2005.
We
note from your discussion under Item 9A that you have had no
changes
in your internal control over financial reporting during the
quarter
ended December 31, 2005, that have materially affected , or are
reasonably likely to materially affect, your internal control over
financial reporting.  Please tell us whether you have changed the
controls surrounding your accounts payable processes, and if so,
why
you have not disclosed these changes.  If you have not changed
these
controls, please tell us the basis for your conclusion that your
disclosure controls and procedures continue to be effective as of
December 31, 2005.

*    *    *    *

Please respond to this comment within 5 business days, or tell us
when you will provide us with a response.  Please provide us with
a
supplemental response letter that keys your responses to our
comments
and provides any requested supplemental information.  Detailed
letters greatly facilitate our review.  Please file your
supplemental
response on


EDGAR as a correspondence file.  Please understand that we may
have
additional comments after reviewing your responses to our
comments.

We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filings reviewed by the staff to be
certain
that they have provided all information investors require for an
informed decision.  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 their filings;
* staff comments or changes to disclosure in response to staff
comments 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.

If you have any questions regarding these comments, please direct
them to Tracey McKoy, Staff Accountant, at (202) 551-3772 or, in
her
absence, to the undersigned at (202) 551-3255.



							Sincerely,



							Nili Shah
							Accounting Branch Chief
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Mr. Burger
March 23, 2006
Page 1


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

         DIVISION OF
CORPORATION FINANCE