Mail Stop 6010 June 17, 2005 Ms. Jane Todd Principal Financial Officer SMTC Corporation 635 Hood Road Markham, Ontario, Canada 	Re:	SMTC Corporation 		Form 10-K for the Fiscal Year Ended December 31, 2004 		Form 10-Q for the Fiscal Year Ended April 3, 2005 File No. 000-31051 Dear Ms. Todd: 	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 ?? ?? ?? ??