Room 4561 June 17, 2005 Gary C. Kaufman Executive Vice President, Finance and Administration and Chief Financial Officer MICROS Systems, Inc. 7031 Columbia Gateway Drive Columbia, Maryland 21046-2289 RE:		MICROS Systems, Inc. 		Form 10-K: For the Fiscal Year Ended June 30, 2004 		Form 10-Q: For the Quarterly Period Ended September 30, 2004 		Form 10-Q: For the Quarterly Period Ended December 31, 2004 		File No. 000-09993 Dear Mr. Kaufman, We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 							Very truly yours, 							Craig Wilson 							Senior Assistant Chief Accountant ?? ?? ?? ??