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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-012004.txt : 20060720
<SEC-HEADER>0000000000-06-012004.hdr.sgml : 20060720
<ACCEPTANCE-DATETIME>20060310161616
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-012004
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060310

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M WAVE INC
		CENTRAL INDEX KEY:			0000883842
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]
		IRS NUMBER:				363809819
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		216 EVERGREEN ST
		CITY:			BENSENVILLE ILLINOIS
		STATE:			IL
		ZIP:			60106
		BUSINESS PHONE:		6308609542

	MAIL ADDRESS:	
		STREET 1:		475 INDUSTRIAL BLVD
		CITY:			W CHICAGO
		STATE:			IL
		ZIP:			60106
PUBLIC REFERENCE ACCESSION NUMBER:		0001102624-05-000077
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


March 10, 2006

Mr. Jeff Figlewicz
Corporate Controller
M Wave, Inc.
475 Industrial Drive
West Chicago, IL 60185

RE: 	M Wave, Inc
		Form 10-KSB / A for the year ended December 31, 2004
      File No.  000-19944

Dear Mr. Figlewicz:

	We have completed our review of your Form 10-KSB 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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