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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-010090.txt : 20061016
<SEC-HEADER>0000000000-06-010090.hdr.sgml : 20061016
<ACCEPTANCE-DATETIME>20060228110811
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-010090
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060228

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOLLGRADE COMMUNICATIONS INC \PA\
		CENTRAL INDEX KEY:			0001002531
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-TELEPHONE INTERCONNECT SYSTEMS [7385]
		IRS NUMBER:				251537134
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		493 NIXON RD
		CITY:			CHESWICK
		STATE:			PA
		ZIP:			15024
		BUSINESS PHONE:		4122742156
PUBLIC REFERENCE ACCESSION NUMBER:		0000950152-05-001721
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
 Mail Stop 3720

      							February 28, 2006

Via U.S. Mail and Fax (412- 820-1530)
Mr. Samuel C. Knoch
Chief Financial Officer
Tollgrade Communications, Inc.
493 Nixon Road
Cheswick, PA 15024


	Re:	Tollgrade Communications, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
		Filed March 3, 2005

      Form 10-Q for Fiscal Quarter Ended September 24, 2005

		File No. 0-27312

Dear Mr. Knoch:

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


								Sincerely,

								 /s/ Kyle Moffatt for

								Larry Spirgel
								Assistant Director


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??

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Mr. Robin N. Dickson
Harmonic Inc.
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE


</TEXT>
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