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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-014258.txt : 20061024
<SEC-HEADER>0000000000-06-014258.hdr.sgml : 20061024
<ACCEPTANCE-DATETIME>20060324142949
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014258
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060324

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SEMTECH CORP
		CENTRAL INDEX KEY:			0000088941
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				952119684
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		200 FLYNN ROAD
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012-8790
		BUSINESS PHONE:		8054982111

	MAIL ADDRESS:	
		STREET 1:		200 FLYNN ROAD
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012-8790
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-077787
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 6010


						March 24, 2006

Mr. John D. Poe
Chief Executive Officer
Semtech Corporation
200 Flynn Road
Camarillo, CA   93012-8790


Re:	Semtech Corporation
      Form 10-K for the year ended January 30, 2005
      Filed April 15, 2005
      File No. 1-06395

Dear. Mr. Poe:

	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>
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