LETTER 1 filename1.txt Mail Stop 6010 January 23, 2006 Mr. Gregory Beecher Chief Financial Officer Teradyne, Inc. 321 Harrison Avenue Boston, Massachusetts 02118 Re: Teradyne, Inc. Form 10-K for the Year Ended December 31, 2004 Forms 10-Q for the Quarter Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 001-06462 Dear Mr. Beecher: We have completed our review of your Form 10-K and related materials and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant ?? ?? ?? ??