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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 HUPNbPCf9gMmYPrw4NRO+w==

<SEC-DOCUMENT>0000000000-05-051229.txt : 20060703
<SEC-HEADER>0000000000-05-051229.hdr.sgml : 20060703
<ACCEPTANCE-DATETIME>20051005103458
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051229
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051005

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			8X8 INC /DE/
		CENTRAL INDEX KEY:			0001023731
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				770142404
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3151 JAY STREET
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054
		BUSINESS PHONE:		4087271885

	MAIL ADDRESS:	
		STREET 1:		3151 JAY STREET
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NETERGY NETWORKS INC
		DATE OF NAME CHANGE:	20000912

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	8X8 INC
		DATE OF NAME CHANGE:	19961023
PUBLIC REFERENCE ACCESSION NUMBER:		0001023731-05-000016
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561

      							October 5, 2005

Mr. James Sullivan
Chief Financial Officer
8x8, Inc.
3151 Jay Street
Santa Clara, CA 95054

	Re:	8x8, Inc.
      Form 10-K for Fiscal Year Ended March 31, 2005
		Filed June 14, 2005

		Form 10-Q for the Fiscal Quarter Ended June 30, 2005
		File # 0-21783


Dear Mr. Sullivan:

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

								Sincerely,


								Larry Spirgel
								Assistant Director


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