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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-012124.txt : 20061027
<SEC-HEADER>0000000000-06-012124.hdr.sgml : 20061027
<ACCEPTANCE-DATETIME>20060313121717
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012124
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060313

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTRAWARE INC
		CENTRAL INDEX KEY:			0001025134
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				680389976
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		25 ORINDA WAY
		CITY:			ORINDA
		STATE:			CA
		ZIP:			94563
		BUSINESS PHONE:		9252534500

	MAIL ADDRESS:	
		STREET 1:		25 ORINDA WAY
		CITY:			ORINDA
		STATE:			CA
		ZIP:			94563
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-017681
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      March 13, 2006


Mail Stop 4561

Ms. Wendy A. Nieto
Chief Financial Officer
Intraware, Inc.
25 Orinda Way
Orinda, CA 94563

Re:	Intraware, Inc.
	Form 10-K for the year ended February 28, 2005
		Form 10-Q for the quarter ended May 31, 2005
		Form 10-Q for the quarter ended August 31, 2005
		Form 10-Q for the quarter ended November 30, 2005
	File No. 0-25249

Dear Ms. Nieto:

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


							Sincerely,


Steven Jacobs
Accounting Branch Chief


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