LETTER 1 filename1.txt Mail Stop 0306 May 2, 2005 Mr. Stephen J. Alesia Vice President and Chief Financial Officer Hurco Companies, Inc. One Technology Way Indianapolis, IN 46268 RE: Hurco Companies, Inc. Form 10-K for the fiscal year ended October 31, 2004 Form 10-Q for the quarter ended January 31, 2005 File No. 000-09143 Dear Mr. Alesia: 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