-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Oi9dPmcl98TY7EEEtxvklU8dC9caTHCHKL+elRLsRSDEA1O9kyC3RHu4ryjxihLx
 nAzBGnEYE5eRI3qa7WemmA==

<SEC-DOCUMENT>0000000000-06-014871.txt : 20060811
<SEC-HEADER>0000000000-06-014871.hdr.sgml : 20060811
<ACCEPTANCE-DATETIME>20060329091825
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014871
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060329

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNIFY CORP
		CENTRAL INDEX KEY:			0000880562
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				770427069
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		181 METRO DR
		STREET 2:		3RD FL
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
		BUSINESS PHONE:		4084674500

	MAIL ADDRESS:	
		STREET 1:		181 METRO DRIVE
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95110
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


      March 29, 2006

Room 4561


Mr. Steven D. Bonham
Chief Financial Officer
Unify Corporation
2101 Arena Boulevard Suite 100
Sacramento, CA 95834

Re:	Unify Corporation
	Form 10-K for the Fiscal Year Ended April 30, 2005
	Filed July 28, 2005
      Form 8-K
	Filed September 10, 2005
	File No. 1-11807


Dear Mr. Bonham:

	We have completed our review of the filings referenced above
and
do not, at this time, have any further comments.


								Sincerely,


								Brad Skinner
								Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----