-----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,
 CrZ8+rgzGE7Z5J6pqd45Lx1cSNeqPU3NF8S6xALU1qbOte645WzGeBLFyBaIhHVY
 1ez0/uSiFXI1wuYcqiMXZQ==

<SEC-DOCUMENT>0000000000-06-010627.txt : 20061019
<SEC-HEADER>0000000000-06-010627.hdr.sgml : 20061019
<ACCEPTANCE-DATETIME>20060302164433
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-010627
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060302

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KANA SOFTWARE INC
		CENTRAL INDEX KEY:			0001089907
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				770435679
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		181 CONSTITUTION DRIVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		6506148300

	MAIL ADDRESS:	
		STREET 1:		181 CONSTITUTION DRIVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	KANA COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19990702
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-005018
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
      March 2, 2006

Mr. John M. Thompson
Chief Financial Officer
Kana Software, Inc.
181 Constitution Drive
Menlo Park, CA 94025

	RE:	Kana Software, Inc.
		Form 8-K
		Filed January 11, 2006
            	File No. 0-27163

Dear Mr. Thompson:

      I have completed my review of your Form 8-K filed on January
11, 2006 and do not, at this time, have any further comments.


								Sincerely,


								Thomas Flinn
								Staff Accountant


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