SecProbe.io

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<TYPE>LETTER
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<FILENAME>filename1.txt
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Mail Stop 4561
      June 23, 2005

Mr. Robert D. Selvi
Chief Financial Officer
SonicWALL, Inc.
1143 Borregas Avenue
Sunnvale, CA 94089

	RE:	SonicWALL, Inc.
		Form 8-K/A
		Filed June 9, 2005
            	File No. 0-27723

Dear Mr. Selvi:

      We have reviewed your amended filing and have the following
comments.  Where indicated, we think you should revise your
document
in response to these comments.  If you disagree, we will consider
your explanation as to why our comment is inapplicable or a
revision
is unnecessary.  Please be as detailed as necessary in your
explanation.

      	Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call me at the telephone number
listed
at the end of this letter.

Form 8-K/A filed June 9, 2005

1. We note your response to our previous comment number one.
However, please revise to state whether you have authorized the
former accountant to respond to the inquiries of the successor
accountant concerning the material weakness as required by Item
304(a)(1)(v) and Item 304(a)(1)(iv)(C) of Regulation S-K.

	Please provide the supplemental information requested above
within five business days from the date of this letter.  The
supplemental information should be filed as correspondence on
EDGAR.

      Any questions regarding the above should be directed to me
at
(202) 551-3469.

								Sincerely,

								Thomas Flinn
								Staff Accountant
Mr. Robert D. Selvi
SonicWall, Inc.
June 23, 2005
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