April 19, 2006

Via US Mail and Facsimile

Mr. Bruce W. Thomas, Chief Executive Officer
Cadmus Communications Corporation
1801 Bayberry Court, Suite 200
Richmond, VA 23226


Re:	Cadmus Communications Corporation
	Form 10-K for the year ended June 30, 2005
	Commission File Number:  000-12954

Dear Mr. Thomas:

	We have reviewed the above referenced filing and have the
following comments.  We have limited our review to the financial
statements and related disclosures included within these
documents.
Understand that the purpose of our review process is to assist you
in
your compliance with the applicable disclosure requirements and to
enhance the overall disclosure in your filings.

      Where indicated, we think you should revise your document in
response to these comments.  If you disagree, we will consider
your
explanation as to why our comments are inapplicable or a revision
is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

	We look forward to working with you in these respects and
welcome
any questions you may have about any aspects of our review.

* * * * * * * * * * * * * * * * * * * * * * *

Cadmus Communications - Form 10-K for Year Ended June 30, 2005

Selected Financial Data, Reconciliation of GAAP to non-GAAP
Measures -
page 12

1. We have reviewed your response to prior comment 1 of our letter
dated March 16, 2006.  We will not object to the use of either
traditional EBIT or EBITDA in connection with your Selected
Financial
Data Table or MD&A.  We will also not object if you wish to adjust
EBIT or EBITDA to exclude the impact of discontinued operations
and
the cumulative effect of the accounting change.  However, as
stated in
our previous comments, since you are presenting these non-GAAP
financial measures as performance measures we will not accept
adjustments in filed documents for either other recurring items or
such "infrequent" or "unusual" items as those included in the line
item captioned "Restructuring and other charges."  Please revise
your
Form 10-K to eliminate these adjustments.  Your current
presentation
does not comply with Item 10 of Regulation S-K and the related
staff
guidance.

2. We particularly note your interest in meeting the needs of
bondholders and commercial bankers.  If you are presenting these
particular non-GAAP measures and adjustments because they are
intended
to demonstrate your degree of compliance with specific debt
covenants
or coverage ratios, we will not object to their presentation
solely in
that context.  In that case, the presentation should be confined
to
your financing discussions in MD&A.  Your accompanying
reconciliations
and discussions should clearly state the reasons for the
presentation
and should identify the particular credit facility or debt
instrument
to which they relate.  Your attention is invited to Question 10 of
"Frequently Asked Questions Regarding the Use of Non-GAAP
Financial
Measures" dated June 13, 2003 for guidance in preparing these
disclosures.  Please also provide us with a copy of the debt
agreement
and identify for us the particular covenant or coverage ratio
which
your non-GAAP presentation is intended to illustrate.

3. Refer to your response to prior comment 2 of our above
referenced
letter.  With regard to such recurring charges as depreciation, if
you
elect to present EBITDA as a performance measure, you should also
discuss the material limitations associated with the use of the
non-
GAAP measure as compared to the use of the most directly
comparable
GAAP financial measure.  Finally, you should explain how
management
compensates for those limitations when using the non-GAAP
financial
measure.  Specifically, your disclosures should discuss the fact
that
the elimination of depreciation expense would not allow for any
useful
comparison with competitors that acquire their operating assets
substantially through the use of operating leases because their
lease
costs would not be eliminated in their EBITDA presentations.

Financial Statements

Note 4. Joint Venture, page 40

4. Please tell us the purchase price for the equity shares of KGL
held
by Datamatics.  If significant, that price should be disclosed
either
in your amended Form 10-K or in your Form 10-Q for the quarter
ended
March 31, 2006.


Selected Quarterly Financial Data, page 56

5. As previously requested, please do not present any non-GAAP
financial measures or discussions in or around the financial
statements or within Item 8 of the Form 10-K.  Those disclosures
should be limited to sections of the filing containing Selected
Financial Data and MD&A (Items 6 and 7 of the Form 10-K).
Further,
while we will not object to the exclusion of the impact of
discontinued operations and the cumulative effect of the change in
accounting principle from the standard EBITDA computation, the
other
unusual adjusting items such as restructuring charges should not
be
excluded if you are using EBITDA as a performance measure.  Please
amend your Form 10-K to remove these disclosures from your filed
document.

General

6. Consideration should be given to providing us with a draft of
your
proposed revisions prior to filing your amended document.  We may
have
further comments upon review of that material.


* * * * * * * * * * * * * * * * * * * * * * *

We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filings reviewed by the staff to be
certain
that they have provided all information investors require.  Since
the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal
securities laws of the United States.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our
comments on your filing.

Please file your response to our comments via EDGAR within ten
business days from the date of this letter.  Please understand
that we
may have additional comments after reviewing your response.  You
may
contact Rob Perdue at 202-551-3303 or Margery Reich at 202-551-
3347 if
you have questions or me at 202-551-3211 with any concerns as I
supervised the review of your filing.

								Sincerely,




								David R. Humphrey
								Branch Chief


Via Facsimile: Paul Suijk, Chief Financial Officer
		(804) 287-5691
Cadmus Communications Corporation
April 19, 2005
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