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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-011828.txt : 20060816
<SEC-HEADER>0000000000-06-011828.hdr.sgml : 20060816
<ACCEPTANCE-DATETIME>20060310091731
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011828
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060310

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			QAD INC
		CENTRAL INDEX KEY:			0001036188
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				770105228
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6450 VIA REAL
		CITY:			CARPINTERIA
		STATE:			CA
		ZIP:			93013
		BUSINESS PHONE:		8056846614

	MAIL ADDRESS:	
		STREET 1:		6450 VIA REAL
		CITY:			CARPINTERIA
		STATE:			CA
		ZIP:			93013
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4-06

      September 22, 2005


Daniel Lender
Chief Financial Officer
QAD, Inc.
6450 Via Real
Caprinteria, CA 93013

	Re:	QAD, Inc.
      Form 10-K for Fiscal Year Ended January 31, 2005
Forms 10-Q for Fiscal Quarter Ended April 30, 2005
      File No. 000-22823

Dear Mr. Lender:

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


							Sincerely,


							Kathleen Collins
							Accounting Branch Chief
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??

??

??

Imageware Systems, Inc.
July 10, 2005
Page 3


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