Room 4561 						October 28, 2005 John D. Carreker Chief Executive Officer Carreker Corporation 4055 Valley View Lane, Suite 1000 Dallas, TX 75244 Re:	Form 10-K for Fiscal Year Ended January 31, 2005 	Filed April 11, 2005 	File No. 0-24201 Dear Mr. Carreker: 	We have completed our review of your Form 10-K and have no further comments at this time. Sincerely, Kathleen Collins Accounting Branch Chief ?? ?? ?? ?? Mr. John D. Carreker Carreker Corporation September 20, 2005 Page 3