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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-027536.txt : 20060720
<SEC-HEADER>0000000000-05-027536.hdr.sgml : 20060720
<ACCEPTANCE-DATETIME>20050603133413
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-027536
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050603

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIBERSTARS INC /CA/
		CENTRAL INDEX KEY:			0000924168
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				943021850
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		44259 NOBEL DRIVE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538
		BUSINESS PHONE:		5104900719

	MAIL ADDRESS:	
		STREET 1:		44259 NOBEL DRIVE
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-05-009124
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


June 3, 2005


Mr. Robert A. Connors
Chief Financial Officer
Fiberstars, Inc.
44259 Nobel Drive
Fremont CA 94538

RE:	Fiberstars, Inc.
	Form 10-K for the fiscal year ended December 31, 2004
      Filed March 30, 2005
	File No. 0-24230

Dear Mr. Connors:

	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
??

??

??

??

Mr. John T. Dickson
Agere Systems, Inc.
September 9, 2004
Page 1 of 3


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