-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 OR66tNypuVsdEnlja9hucw==

<SEC-DOCUMENT>0000000000-06-020467.txt : 20061115
<SEC-HEADER>0000000000-06-020467.hdr.sgml : 20061115
<ACCEPTANCE-DATETIME>20060501163924
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-020467
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060501

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OAKRIDGE HOLDINGS INC
		CENTRAL INDEX KEY:			0000073605
		STANDARD INDUSTRIAL CLASSIFICATION:	LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552]
		IRS NUMBER:				410843268
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4810 120TH STREET WEST
		CITY:			APPLE VALLEY
		STATE:			MN
		ZIP:			55124-8628
		BUSINESS PHONE:		952-994-7651

	MAIL ADDRESS:	
		STREET 1:		4810 120TH STREET WEST
		CITY:			APPLE VALLEY
		STATE:			MN
		ZIP:			55124-8628
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

      May 1, 2006

Mr. Robert C. Harvey
President
Oakridge Holdings, Inc.
4810 120th Street West
Apple Valley, MN  55124

      Re:	Oakridge Holdings, Inc.
		Form 10-KSB for the Year Ended June 30, 2005
		Filed September 27, 2005
		File No. 0-01937

Dear Mr. Harvey:

      We have completed our review of the forms listed above and
related filings and have no further comments at this time.


								Sincerely,


Steven Jacobs
      Accounting Branch Chief


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