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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-034758.txt : 20060607
<SEC-HEADER>0000000000-05-034758.hdr.sgml : 20060607
<ACCEPTANCE-DATETIME>20050707170235
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-034758
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050707

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHOTONICS CORP
		CENTRAL INDEX KEY:			0000912844
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				770102343
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		420 E. FM 3040
		STREET 2:		SUITE 118, PMB 216
		CITY:			LEWISVILLE
		STATE:			TX
		ZIP:			75067
		BUSINESS PHONE:		9727453020

	MAIL ADDRESS:	
		STREET 1:		420 E. FM 3040
		STREET 2:		SUITE 118, PMB 216
		CITY:			LEWISVILLE
		STATE:			TX
		ZIP:			75067
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
				June 27, 2005


Mark Lindberg
President and
Chief Financial Officer
Photonics Corporation
420 E FM 3040, Ste. 118, PMB 216
Lewisville, TX  75067

RE:	Photonics Corporation
	Form 10-K for fiscal year ended December 31, 2004
	File No. 000-22514

Dear Mr. Lindberg:

	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
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Photonics Corporation
April 29, 2005
Page 1 of 1


</TEXT>
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