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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-013160.txt : 20060315
<SEC-HEADER>0000000000-05-013160.hdr.sgml : 20060315
<ACCEPTANCE-DATETIME>20050322081356
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-013160
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050322

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EMCORE CORP
		CENTRAL INDEX KEY:			0000808326
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				222746503
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		145 BELMONT DRIVE
		CITY:			SOMERSET
		STATE:			NJ
		ZIP:			08873
		BUSINESS PHONE:		7322719090

	MAIL ADDRESS:	
		STREET 1:		145 BELMONT DRIVE
		CITY:			SOMERSET
		STATE:			NJ
		ZIP:			08873
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

March 21, 2005


Mr. Thomas G. Werthan
Executive Vice President and Chief Financial Officer
Emcore Corporation
145 Belmont Drive
Somerset, NJ 08873

	RE:	Emcore Corporation
		Form 10-K for the fiscal year ended September 30, 2004
		Form 10-Q for the quarter ended December 31, 2004
		File No. 000-22175

Dear Mr. Werthan:

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


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


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