UPLOAD: SEC-generated letter
Published on March 16, 2006
Mail Stop 6010
March 16, 2006
Mr. Peter C. Farrell
Chief Executive Officer
Resmed, Inc.
14040 Danielson Street
Poway, CA 92064-6857
Re: Resmed, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2005
Forms 10-Q for the Quarter Ended September 30, 2005 and December
31,
2005
File No. 001-15317
Dear Mr. Farrell:
We have completed our review of your Form 10-K and related
materials and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
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