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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-05-057364.txt : 20060531
<SEC-HEADER>0000000000-05-057364.hdr.sgml : 20060531
<ACCEPTANCE-DATETIME>20051114104353
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-057364
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DYNATEM INC
		CENTRAL INDEX KEY:			0000795424
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				953627099
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		23263 MADERO SUITE C
		STREET 2:		STE B
		CITY:			MISSION VIEJO
		STATE:			CA
		ZIP:			92691
		BUSINESS PHONE:		7148553235

	MAIL ADDRESS:	
		STREET 1:		23263 MADERO SUITE C
		STREET 2:		SUITE B
		CITY:			MISSION VIEJO
		STATE:			CA
		ZIP:			92691
</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
??

??

??

??

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


</TEXT>
</DOCUMENT>
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