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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-040924.txt : 20060824
<SEC-HEADER>0000000000-06-040924.hdr.sgml : 20060824
<ACCEPTANCE-DATETIME>20060824080129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-040924
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060824

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EXFO ELECTRO OPTICAL ENGINEERING INC
		CENTRAL INDEX KEY:			0001116284
		STANDARD INDUSTRIAL CLASSIFICATION:	INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
		IRS NUMBER:				980131231
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		400 GODIN AVENUE
		CITY:			VANIER
		STATE:			A8
		ZIP:			G1M 2K2
		BUSINESS PHONE:		4186830211

	MAIL ADDRESS:	
		STREET 1:		400 GODIN AVENUE
		CITY:			VANIER
		STATE:			A8
		ZIP:			G1M 2K2
PUBLIC REFERENCE ACCESSION NUMBER:		0000950142-05-000112
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


	October 13, 2005


Mr. Pierre Plamondon, CA
Vice-President Finance and Chief Financial Officer
Exfo Electro-Optical Engineering Inc.
400 Godin Avenue
Vanier, QUEBEC G1M 2K2
Canada


	RE:	Exfo Electro-Optical Engineering Inc.
		Form 20-F for the fiscal year ended August 31, 2004
		Filed January 14, 2005
		File No. 0-30895


Dear Mr. Plamondon:


	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.


	Sincerely,


						Martin F. James
	Senior Assistant Chief Accountant


</TEXT>
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