Mail Stop 6010 November 15, 2005 Mr. John Cousins Chief Financial Officer Advanced Optics Electronics, Inc. 8301 Washington NE Suite 5 Albuquerque, New Mexico 87113 Re:	Advanced Optics Electronics, Inc. 		Form 10-KSB for the year ended December 31, 2004 Filed April 4, 2005 		File No. 000-24511 Dear Mr. Cousins: 	We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 							Sincerely, 							Martin F. James 							Senior Assistant Chief Accountant