[Rutan & Tucker, LLP Letterhead]

August 10, 2005

Maryse Mills-Apenteng
Office of Mergers and Acquisitions
Mail Stop 4-6
Securities and Exchange Commission
Washington, D. C. 20549

      Re:   Quality Systems, Inc.
            Preliminary Proxy Statement
            Filed on July 29, 2004
            File No. 1-12537

To the Commission:

      This letter is in response to the Commission's comment letter dated August
8, 2005 concerning the Preliminary  Proxy Statement  filing of Quality  Systems,
Inc. (the "Company").  The numbered paragraphs set forth below correspond to the
comment numbers in the Commission's comment letter.

      1. In the Company's  Board meeting held July 28, 2005, the Company's Board
acting in response to the recommendation of the Company's independent Nominating
Committee  resolved that Mr.  Hussein no longer be a Board nominee for a variety
of reasons  including,  among other things,  his lack of  preparation  for Board
meetings,  his  inability to work in a collegial and  collaborative  manner with
other Board members and management, his inability to conduct himself in a manner
appropriate  for public  company board meetings  including rude and  belligerent
behavior  during  those  meetings,  his  frequent  threats to bring legal action
against  individual  directors when Board votes run contrary to his wishes,  his
refusal to provide  timely  comments  upon  documents  sent for his review,  his
routine  misrepresentation  of factual  matters,  regulations  and  bylaws,  his
repeated refusal to sign the Company's Form 10-K (or provide the specific reason
for such  failure  other than he was not  legally  required  to do so),  and his
failure to provide a completed  Director  Questionnaire  this year to assist the
Company in accurately  producing its SEC filings.  The Board concluded that such
actions and behavior were  inconsistent  with the high standards and exercise of
fiduciary duty required of a public  company board member and were  inconsistent
with the interests of the QSI shareholders.  The Board, consisting of 9 persons,
voted 7-1-1 to support the Nominating  Committee's  recommendation  (Mr. Hussein
voted against and another director abstained).



Maryse Mills-Apenteng
August 10, 2005
Page 2


      2.    (a) The Company  believes  that Mr.  Hussein's  notification  of his
intention to nominate at least two directors (in addition to himself), is timely
under the Company's  bylaws and  applicable  state law. To date, the Company has
not had any  negotiations  or contact with Mr.  Hussein  concerning  this matter
other than his attendance at Company Board meetings and a letter  accompanying a
copy of his  Schedule  13D (and  delivered on the date of filing of the Schedule
13D) in which he generally  repeats the content of his Schedule  13D,  demands a
copy of the  Company's  shareholder  list through the record date,  and provides
details  concerning his director nominees in accordance with the requirements of
the  Company's  bylaws.  The  Company  has  complied  with his  request  for the
shareholder list through the record date.

            (b) The information  required by Items 4(b) and 5(b) of Schedule 14A
has been provided in the Proxy Statement (please see the discussion on pages 3-4
of the Proxy Statement under  "Solicitation  of Proxies") and as supplemented by
the amended Proxy Statement filing accompanying this letter which includes a new
"Interests of Participants" section on pages 12 - 14.

      We are  forwarding  for your  convenience  a copy of the  Proxy  Statement
marked to show changes via overnight courier.

      Attached is a statement from the Company acknowledging that:

      (i) the  Company is  responsible  for the  adequacy  and  accuracy  of the
disclosure in the filing;

      (ii) staff comments or changes to disclosure in response to staff comments
do not  foreclose  the  Commission  from taking any action  with  respect to the
filing; and

      (iii) the  Company  may not  assert  staff  comments  as a defense  in any
proceeding  initiated  by  the  Commission  or  any  person  under  the  federal
securities laws of the United States.

Respectfully submitted,
RUTAN & TUCKER, LLP


s/THOMAS J. CRANE

Thomas J. Crane


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                       Statement of Quality Systems, Inc.
                                       to
                       Securities and Exchange Commission

      The undersigned, the Secretary and Chief Financial Officer of Quality
Systems, Inc. (the "Company") does hereby acknowledge to the United States
Securities and Exchange Commission (the "Commission") that:

            (i) the Company is responsible for the adequacy and accuracy of the
      disclosure in the filing;

            (ii) staff comments or changes to disclosure in response to staff
      comments do not foreclose the Commission from taking any action with
      respect to the filing; and

            (iii) the Company may not assert staff comments as a defense in any
      proceeding initiated by the Commission or any person under the federal
      securities laws of the United States.

      IN WITNESS WHEREOF, the undersigned has caused this acknowledgement to be
executed on behalf of the Company this 9th day of August, 2005.

                              QUALITY SYSTEMS, INC.


                                  /s/ Paul Holt
                ------------------------------------------------
                Paul Holt, Secretary and Chief Financial Officer


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