[Rutan & Tucker letterhead]

VIA FAX, FEDERAL EXPRESS AND EDGAR CORRESPONDENCE

August 16, 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 (pre-effective amendment no. 2)

To the Commission:

      This letter is transmitted  along with a further change in the Preliminary
Proxy Statement filing of Quality Systems, Inc. (the "Company").

      On August 14,  2005 the  Company's  Board of  Directors  held a meeting at
which it formed a Proxy Voting Committee.  In the event of a contested  election
and/or  where  cumulative  voting is demanded,  the Board has  delegated to such
Committee the power to provide  specific  instructions  to the  Company's  proxy
holders  concerning  the  voting  of  the  Company's   proxies,   including  the
prioritization of director nominees.

      The Board  consists of 9 persons of whom 8 attended the meeting.  The vote
was 7-1 in favor of the  motion  (Mr.  Hussein,  the  shareholder/director  that
previously  announced a possible election contest, was the sole vote against the
measure).

      We are forwarding for your convenience,  via fax and overnight  courier, a
copy of the  Proxy  Statement  marked  to show  changes  from  the  prior  draft
transmitted to the Commission.


Respectfully submitted,
RUTAN & TUCKER, LLP

s/THOMAS J. CRANE

Thomas J. Crane