Mail Stop 3561 January 31, 2006 Mr. Robert S. Thomas President & Chief Executive Officer Charles & Colvard, Ltd. 300 Perimeter Park Drive, Suite A Morrisville, NC 27560 RE: Charles & Colvard, Ltd. Form 10-K for Fiscal Year Ended December 31, 2004 Forms 10-Q for Fiscal Quarters Ended March 31, 2005, June 30, 2005 and September 30, 2005 Filed March 21, 2005, May 13, 2005, August 11, 2005 and November 9, 2005 File No. 0-23329 Dear Mr. Thomas: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, George F. Ohsiek, Jr. Branch Chief ?? ?? ?? ?? March 22, 2005 Page 1