Room 4561 						February 3, 2006 Vincent C. Smith Chief Executive Officer Quest Software, Inc. 8001 Irvine Center Drive Irvine, CA 92618 Re:	Quest Software, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 	Filed March 16, 2005 	File No. 0-26937 Dear Mr. Smith: 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. Vincent C. Smith Quest Software, Inc. December 13, 2005 Page 1