Mail Stop 3561 							November 10, 2005 Via U.S. Mail and Fax Mr. J. Kernan Crotty Chief Financial Officer Teletouch Communications, Inc. 1913-B Deerbrook Drive Tyler, Texas 75703 	RE:	Teletouch Communications, Inc. Form 10-K for the fiscal year ended May 31, 2004 		Filed September 1, 2004 Dear Mr. Crotty: 	We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Sincerely, 							Larry Spirgel 							Assistant Director