Mail Stop 0306 	March 22, 2005 Mr. David Vellequette Vice President, Operations Controller Primary Financial Officer JDS Uniphase Corporation 1768 Automation Parkway San Jose, California 95131 Re:	JDS Uniphase Corporation Form 10-K for the fiscal year ended June 30, 2004 Filed September 16, 2004 File No. 000-22874 Dear. Mr. Vellequette: 	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