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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-040003.txt : 20060906
<SEC-HEADER>0000000000-05-040003.hdr.sgml : 20060906
<ACCEPTANCE-DATETIME>20050803145455
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-040003
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050803

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONEXANT SYSTEMS INC
		CENTRAL INDEX KEY:			0001069353
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				251799439
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4000 MACARTHUR BLVD. K10-171
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660-3095
		BUSINESS PHONE:		9494839920

	MAIL ADDRESS:	
		STREET 1:		4000 MACARTHUR BLVD. K10-171
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660-3095

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROCKWELL SEMICONDUCTOR SYSTEMS INC
		DATE OF NAME CHANGE:	19980929
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      August 3, 2005


Mr. J. Scott Blouin
Senior Vice President and Chief Financial Officer
Conexant Systems, Inc.
4000 MacArthur Boulevard
Newport Beach,  California 92660-3095


	RE:	Conexant Systems, Inc.
		Form 10-K for the fiscal year ended September 30, 2004
		Filed December 9, 2004
		Form 10-Q for the quarter ended December 31, 2004
		Form 10-Q for the quarter ended March 31, 2005
		File No. 000-24923

Dear Mr. Blouin:

	We have completed our review of your Form 10-K 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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