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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-057577.txt : 20060818
<SEC-HEADER>0000000000-05-057577.hdr.sgml : 20060818
<ACCEPTANCE-DATETIME>20051115091244
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-057577
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051115

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADVANCED OPTICS ELECTRONICS INC
		CENTRAL INDEX KEY:			0001020657
		STANDARD INDUSTRIAL CLASSIFICATION:	OPTICAL INSTRUMENTS & LENSES [3827]
		IRS NUMBER:				880365136
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8301 WASHINGTON NE
		STREET 2:		#5
		CITY:			ALBUQUERQUE
		STATE:			NM
		ZIP:			87113
		BUSINESS PHONE:		5057977878

	MAIL ADDRESS:	
		STREET 1:		8301 WASHINGTON NE
		STREET 2:		#5
		CITY:			ALBUQUERQUE
		STATE:			NM
		ZIP:			87113
PUBLIC REFERENCE ACCESSION NUMBER:		0001185185-05-000141
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010
November 15, 2005


Mr. John Cousins
Chief Financial Officer
Advanced Optics Electronics, Inc.
8301 Washington NE
Suite 5
Albuquerque, New Mexico  87113

      Re:	Advanced Optics Electronics, Inc.
		Form 10-KSB for the year ended December 31, 2004
      Filed April 4, 2005
		File No. 000-24511

Dear Mr. Cousins:

	We have completed our review of your Form 10-KSB and related
filings and do not, at this time, have any further comments.


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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