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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-021667.txt : 20060419
<SEC-HEADER>0000000000-05-021667.hdr.sgml : 20060419
<ACCEPTANCE-DATETIME>20050504100851
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021667
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050504

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MERCURY COMPUTER SYSTEMS INC
		CENTRAL INDEX KEY:			0001049521
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS & ACCESSORIES [3670]
		IRS NUMBER:				042741391
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		199 RIVERNECK RD
		CITY:			CHELMSFORD
		STATE:			MA
		ZIP:			01824
		BUSINESS PHONE:		9782561300

	MAIL ADDRESS:	
		STREET 1:		199 RIVERNECK ROAD
		CITY:			CHELMSFORD
		STATE:			MA
		ZIP:			01824
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-04-154688
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 03-06


						May 3, 2005

Robert E. Hult
Senior Vice President and Chief Financial Officer
Mercury Computer Systems, Inc.
199 Riverneck Road
Chelmsford, MA  01824


	Re:	Mercury Computer Systems, Inc.
		Form 10-K for the fiscal year ended June 30, 2004
			Filed September 10, 2004
		Form 10-Q for the quarter ended December 31, 2004
		File No. 0-23599

Dear Mr. Hult:

	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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