LETTER
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Mail Stop 6010
December 5, 2005
Mr. Gregg C. Sengstack
Senior Vice President, Chief Financial Officer and Secretary
Franklin Electric Co., Inc.
400 East Spring Street
Bluffton, Indiana 46714
Re: Franklin Electric Co., Inc.
Form 10-K for the fiscal year ended January 1, 2005
File No. 0-00362
Dear Mr. Sengstack,
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