SEC Comment Letter for VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093) (VIAV) — Mar 23, 2005

VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093)
Date: March 23, 2005 · CIK: 0000912093 · Accession: 0000000000-05-013632

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AI Filing Summary & Sentiment

File numbers found in text: 000-22874

Date

March 22, 2005

Author

Martin F. James

Form

UPLOAD

Company

VIAVI SOLUTIONS INC. (VIAV) (CIK 0000912093)

Letter

Re: JDS Uniphase Corporation Form 10-K for the fiscal year ended June 30, 2004 Filed September 16, 2004 File No. 000-22874

Mail Stop 0306

March 22, 2005

Mr. David Vellequette Vice President, Operations Controller Primary Financial Officer JDS Uniphase Corporation 1768 Automation Parkway San Jose, California 95131

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
Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 0306

      	March 22, 2005

Mr. David Vellequette
Vice President, Operations Controller Primary Financial Officer
JDS Uniphase Corporation
1768 Automation Parkway
San Jose, California 95131

      Re:	JDS Uniphase Corporation
      Form 10-K for the fiscal year ended June 30, 2004
      Filed September 16, 2004
      File No. 000-22874

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
Accountant

</TEXT>
</DOCUMENT>

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