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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-011211.txt : 20060706
<SEC-HEADER>0000000000-06-011211.hdr.sgml : 20060706
<ACCEPTANCE-DATETIME>20060307122912
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011211
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060307

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NETWORK EQUIPMENT TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000752431
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				942904044
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		6900 PASEO PADRE PARKWAY
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555-3660
		BUSINESS PHONE:		5107137300

	MAIL ADDRESS:	
		STREET 1:		6900 PASEO PADRE PARKWAY
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94555-3660
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


				August 22, 2005


Mr. C. Nicholas Keating, Jr.
President and Chief Executive Officer
Network Equipment Technologies, Inc.
6900 Paseo Padre Parkway
Fremont, CA  94555-3660

Re:	Network Equipment Technologies, Inc.
	Form 10-K for Fiscal Year Ended March 25, 2005
	Filed June 3, 2005


Dear Mr. Keating:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.

Very truly yours,


      Kathleen Collins
							Accounting Branch Chief
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??

??

??

Dynatem, Inc.
May 25, 2005
Page 1 of 1


</TEXT>
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