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Mr. Brian Cascio

Accounting Branch Chief

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

EMCORE Corporation

                       Filed January 10, 2011

                       Form 10-Q for the quarterly period ended December 31, 2010

                       File No. 000-22175

Dear Mr. Cascio:

EMCORE Corporation (the “Company”) respectively submits the following responses to the comment letter dated April 12, 2011 that we received from the Staff of the United States Securities and Exchange Commission (the “Staff”) regarding the Company’s Quarterly Report on Form 10-Q for the period ended December 31, 2010. The Company’s responses below correspond to the captions and numbers of those comments (which are reproduced below in italics).

1.	We refer to your response to comment 3.  In future filings, please disclose how you are accounting for the $8.5 million of consulting fees for services provided to Suncore.

 
 

2.	We acknowledge your response to our prior comment 4.  In future filings, please clarify the Company’s contribution requirements under the San’an joint venture, similar to the response provided.

·	the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·	staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and,

·	the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.