Mail Stop 3561 				 		September 1, 2005 By Facsimile and U.S. Mail Mr. Vincent K. Roach Principal Executive Officer Daou Systems, Inc. 412 Creamery Way Exton, PA 19341 Re: Daou Systems, Inc. 	Form 10-K for Fiscal Year Ended December 31, 2004 			Filed March 30, 2005 	Form 10-K/A #1 for Fiscal Year Ended December 31, 2004 			Filed April 29, 2005 	Form 10-K/A #2 for Fiscal Year Ended December 31, 2004 			Filed August 12, 2005 	Form 10-Q for Fiscal Quarter Ended March 31, 2004 			Filed May 13, 2005 	Form 10-Q/A #1 for Fiscal Quarter Ended March 31, 2004 			Filed August 12, 2005 	File No. 0-22073 Dear Mr. Roach We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								Michael Moran Accounting Branch Chief