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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-012713.txt : 20061018
<SEC-HEADER>0000000000-06-012713.hdr.sgml : 20061018
<ACCEPTANCE-DATETIME>20060316094745
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012713
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060316

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESMED INC
		CENTRAL INDEX KEY:			0000943819
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				980152841
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		14040 DANIELSON ST
		CITY:			POWAY
		STATE:			CA
		ZIP:			920646857
		BUSINESS PHONE:		8587462400

	MAIL ADDRESS:	
		STREET 1:		14040 DANIELSON ST
		CITY:			POWAY
		STATE:			CA
		ZIP:			920646857
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-184704
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


      March 16, 2006


Mr. Peter C. Farrell
Chief Executive Officer
Resmed, Inc.
14040 Danielson Street
Poway, CA  92064-6857

	Re:	Resmed, Inc.
		Form 10-K for the Fiscal Year Ended June 30, 2005
Forms 10-Q for the Quarter Ended September 30, 2005 and December
31,
   2005
File No.  001-15317


Dear Mr. Farrell:

	We have completed our review of your Form 10-K and related
materials and do not, at this time, have any further comments.


	 							Sincerely,


								Martin F. James
								Senior Assistant Chief
Accountant


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