LETTER 1 filename1.txt Mail Stop 0407 May 23, 2005 Via U.S. Mail and Fax Malcolm C. Persen Chief Financial Officer Radyne ComStream Inc. 3138 East Elwood Street Phoenix, AZ 85034 Re: Radyne ComStream Inc. Form 10-K for the fiscal year ended Dec. 31, 2004, filed March 16, 2005 File No. 0-11685 Dear Mr. Persen: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, \s\ Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549