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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-013632.txt : 20060315
<SEC-HEADER>0000000000-05-013632.hdr.sgml : 20060315
<ACCEPTANCE-DATETIME>20050323145138
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-013632
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050323

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JDS UNIPHASE CORP /CA/
		CENTRAL INDEX KEY:			0000912093
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				942579683
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1768 AUTOMATION PARKWAY
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95131
		BUSINESS PHONE:		4085465000

	MAIL ADDRESS:	
		STREET 1:		1768 AUTOMATION PARKWAY
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95131
PUBLIC REFERENCE ACCESSION NUMBER:		0000891618-04-001245
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

      	March 22, 2005

Mr. David Vellequette
Vice President, Operations Controller Primary Financial Officer
JDS Uniphase Corporation
1768 Automation Parkway
San Jose, California 95131

      Re:	JDS Uniphase Corporation
      Form 10-K for the fiscal year ended June 30, 2004
      Filed September 16, 2004
      File No. 000-22874

Dear. Mr. Vellequette:

	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>
</SEC-DOCUMENT>
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