-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TW7259E+aExvG2euGe2v7pwBHllWmNqTmJ/Ukf/D04fVN1PWIMQa4YahYvThldd1
 kzz583OLSNLBhwiBs6dKgw==

<SEC-DOCUMENT>0001144204-04-017451.txt : 20050927
<SEC-HEADER>0001144204-04-017451.hdr.sgml : 20050927
<ACCEPTANCE-DATETIME>20041102161009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-04-017451
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20041102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL MICROCOMPUTER SOFTWARE INC /CA/
		CENTRAL INDEX KEY:			0000814929
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				942862863
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 ROWLAND WAY
		STREET 2:		SUITE 300
		CITY:			NOVATO
		STATE:			CA
		ZIP:			94945
		BUSINESS PHONE:		4158784000

	MAIL ADDRESS:	
		STREET 1:		100 ROWLAND WAY
		STREET 2:		SUITE 300
		CITY:			NOVATO
		STATE:			CA
		ZIP:			94945
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                   INTERNATIONAL MICROCOMPUTER SOFTWARE, INC.
                            100 ROWLAND WAY SUITE 300
                                NOVATO, CA 94945

VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Attn:  Hugh Fuller, Examiner

      RE:   REGISTRATION OF SHARES OF INTERNATIONAL MICROCOMPUTER SOFTWARE, INC.
            FOR RESALE BY CERTAIN SHAREHOLDERS, REGISTRATION STATEMENT NO.
            333-119359.

Ladies and Gentlemen:

      International Microcomputer Software, Inc. hereby requests that the
Commissioner take appropriate action to cause the above-referenced Registration
Statement to become effective at 9:30 AM on Thursday, November 6, 2004, or as
soon thereafter as practicable.

                                     Very truly yours,

                                     International Microcomputer Software, Inc.

                                     By William J. Bush, Chief Financial Officer

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