-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IToidGHDsA5cCAn4YhMBdwy7HA4dyzUJvmW6DUlMuKnq8L0fABR9acDNq6o74EGJ
 Y0/Cc1+2wcJ8BJtsa2lCXw==

<SEC-DOCUMENT>0000000000-07-042183.txt : 20070924
<SEC-HEADER>0000000000-07-042183.hdr.sgml : 20070924
<ACCEPTANCE-DATETIME>20070829073854
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-042183
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070829

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:		0001193125-06-190889
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>jdsnfr.pdf
<DESCRIPTION>JDSU6.30.06FORM10-KREVIEW_NOFURTHERCOMMENTLETTER_JS
<TEXT>
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