Engineering Measurements Company
		       600 Diagonal Highway
		       Longmont, Co  80501

						  October 27, 1995

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We are transmitting Amendment #1 to our original 10-Q report per request from 
James Allegretto.  Included is the EX-27 schedule which was missing from the
original filing.

Sincerely,

Engineering Measurements Company

John Thompson

John Thompson, Controller