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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-006860.txt : 20060807
<SEC-HEADER>0000000000-06-006860.hdr.sgml : 20060807
<ACCEPTANCE-DATETIME>20060208133138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006860
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CIRRUS LOGIC INC
		CENTRAL INDEX KEY:			0000772406
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				770024818
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0330

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2901 VIA FORTUNA
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		512-851-4000

	MAIL ADDRESS:	
		STREET 1:		2901 VIA FORTUNA
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-05-011031
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010

      	February 8, 2006

Mr. John T. Kurtzweil
Senior Vice President Finance and Chief Financial Officer
Cirrus Logic, Inc.
2901 Via Fortuna
Austin, TX 78746

      Re:	Cirrus Logic, Inc.
      Form 10-K for the fiscal year ended March 26, 2005
      Filed May 27, 2005
      File No. 000-17795

Dear Mr. Kurtzweil:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
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