May 12, 2005

To:      Lynn A. Dicker
         Division of Corporate Finance

From:    Brian H. Davis
         IEC Electronics

Subj:    Follow-up to comment letter dated March 31, 2005

As a follow-up to our memo dated April 20, 2005, we offer the following
acknowledgment:

o     The company is responsible for the adequacy of the disclosures in the
      filing;
o     Staff comments or changes to disclosures in response to staff comments in
      the filings reviewed by the staff do not foreclose the Commission from
      taking any action with respect to the filing; and
o     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.

                                                        Brian H. Davis
                                                        Vice President & CFO