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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-011639.txt : 20060719
<SEC-HEADER>0000000000-06-011639.hdr.sgml : 20060719
<ACCEPTANCE-DATETIME>20060309112439
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-011639
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060309

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MENTOR GRAPHICS CORP
		CENTRAL INDEX KEY:			0000701811
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				930786033
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8005 SW BOECKMAN RD
		CITY:			WILSONVILLE
		STATE:			OR
		ZIP:			97070-7777
		BUSINESS PHONE:		5036857000
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Room 4561
      October 29, 2005

Mr. Dean M. Freed
Vice President and General Counsel
Mentor Graphics Corporation
8005 SW Boeckman Road
Wilsonville, Oregon 97070

      Re:	Mentor Graphics Corporation
		Form 8-K Dated July 29, 2005
      Filed July 29, 2005
		File No. 0-13442

Dear Mr. Freed,

      We have completed our review of your Form 8-K and do not, at
this time, have any further comments.


								Very truly yours,


								Brad Skinner
								Accounting Branch Chief

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Global Payment Technologies, Inc.
May 2, 2005
Page 1 of 1


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