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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
 AaXLOn4P0OCsOANXBOBcd/iPrxzESS5/WpNBx3zPMzCBBQDklEpeZluxDQ5emOem
 cyW9TBF6Hl7aXFIxpEXoHg==

<SEC-DOCUMENT>0000000000-06-034751.txt : 20060831
<SEC-HEADER>0000000000-06-034751.hdr.sgml : 20060831
<ACCEPTANCE-DATETIME>20060725131237
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-034751
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060725

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:		430 NORTH MCCARTHY BOULEVARD
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035
		BUSINESS PHONE:		4085465000

	MAIL ADDRESS:	
		STREET 1:		430 NORTH MCCARTHY BOULEVARD
		CITY:			MILPITAS
		STATE:			CA
		ZIP:			95035
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-195032
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


January 12, 2006


Mr. David Vellequette
Senior Vice President and Chief Financial Officer
JDS Uniphase Corporation
1768 Automation Parkway
San Jose, CA 95131

	RE:	JDS Uniphase Corporation
		Form 10-K for the fiscal year ended June 30, 2005
		Filed September 30, 2005
		File No. 0-22874

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


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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