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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-006506.txt : 20060817
<SEC-HEADER>0000000000-06-006506.hdr.sgml : 20060817
<ACCEPTANCE-DATETIME>20060207090142
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006506
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060207

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			QUALITY SYSTEMS INC
		CENTRAL INDEX KEY:			0000708818
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				952888568
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		18191 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		7147317171

	MAIL ADDRESS:	
		STREET 1:		18191 VON KARMAN AVENUE
		STREET 2:		SUITE 450
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      February 7, 2006

Room 4561


Mr. Paul Holt
Chief Financial Officer
Quality Systems, Inc.
18191 Von Karman Avenue
Irvine, CA 92612

Re:	Quality Systems, Inc.
	Form 10-K for Fiscal Year Ended March 31, 2005
	Filed June 14, 2005
	File No. 001-12537


Dear Mr. Holt:

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


								Sincerely,


								Brad Skinner
								Accounting Branch Chief


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