-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BcQqrHQEoU/wxD8043eXTWKVsVt825KrWxxbynk56LUKy3JuATuqLudVz9iRXLKJ
 /4B+eeUzgdFulkfqT3ky1A==

<SEC-DOCUMENT>0000000000-05-056746.txt : 20060712
<SEC-HEADER>0000000000-05-056746.hdr.sgml : 20060712
<ACCEPTANCE-DATETIME>20051108151001
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-056746
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051108

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PEREGRINE SYSTEMS INC
		CENTRAL INDEX KEY:			0001031107
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				953773312
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3611 VALLEY CENTRE DR
		STREET 2:		5TH FL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		6194815000

	MAIL ADDRESS:	
		STREET 1:		3611 VALLEY CENTRE DRE
		STREET 2:		5TH FL
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-05-018618
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
November 7, 2005

Mr. John Mutch
President and Chief Executive Officer
Peregrine Systems, Inc.
3611 Valley Centre Drive
San Diego, California 92130

      Re:	Peregrine Systems, Inc.
      Form 10-K for the Fiscal Year Ended March 31, 2005
		Filed July 1, 2005
		Reports on Form 8-K
      Filed April 5, April 29 and July 5, 2005
      File No. 0-22209

Dear Mr. Mutch,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


								Sincerely,


								Brad Skinner
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----