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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-006228.txt : 20060808
<SEC-HEADER>0000000000-06-006228.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060203173100
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006228
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060203

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			QUEST SOFTWARE INC
		CENTRAL INDEX KEY:			0001088033
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				330231678
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8001 IRVINE CENTER DRIVE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
		BUSINESS PHONE:		9497548000

	MAIL ADDRESS:	
		STREET 1:		8001 IRVINE CENTER DRIVE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92618
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-052504
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
						February 3, 2006

Vincent C. Smith
Chief Executive Officer
Quest Software, Inc.
8001 Irvine Center Drive
Irvine, CA 92618

Re:	Quest Software, Inc.
      Form 10-K for Fiscal Year Ended December 31, 2004
	Filed March 16, 2005
	File No. 0-26937

Dear Mr. Smith:

      We have completed our review of your Form 10-K and have no
further comments at this time.


Sincerely,


      Kathleen Collins
      Accounting Branch Chief
??

??

??

??

Mr. Vincent C. Smith
Quest Software, Inc.
December 13, 2005
Page 1


</TEXT>
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