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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-005207.txt : 20050711
<SEC-HEADER>0000000000-05-005207.hdr.sgml : 20050711
<ACCEPTANCE-DATETIME>20050201153400
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-005207
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050201

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOLECTRON CORP
		CENTRAL INDEX KEY:			0000835541
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				942447045
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		847 GIBRALTAR DR
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035
		BUSINESS PHONE:		4089578500

	MAIL ADDRESS:	
		STREET 1:		847 GIBRALTAR DR
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035
PUBLIC REFERENCE ACCESSION NUMBER:		0000891618-04-001314
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

      		February 1, 2005

Mr. Kiran Patel
Executive Vice President and Chief Financial Officer
Solectron Corporation
847 Gibraltar Drive
Milpitas, California 95035

      Re:	Solectron Corporation
      Form 10-K for the fiscal year ended August 27, 2004
      Filed November 5, 2004
      File No. 001-11098

Dear. Mr. Patel:

	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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