DIGITAL POWER CORP (Form: UPLOAD, Received: 08/22/2006 16:02:21)

Mail Stop 6010

October 6, 2005

Jonathan Wax, Chief Executive Officer
Digital Power Corporation
41920 Christy Street
Fremont, California 94538

Via U S Mail and FAX [ (510) 353-4023 ]

Re: Digital Power Corporation
Form 10-KSB for the fiscal year December 31, 2004, as

amended
                Forms 10-QSB for the quarters March 31, as amended, and
June 30, 2005
                File No.  1-12711

Dear Mr. Wax:

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