0001193125-16-694022.txt : 20160926 0001193125-16-694022.hdr.sgml : 20160926 20160826170055 ACCESSION NUMBER: 0001193125-16-694022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160826 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IRIDEX CORP CENTRAL INDEX KEY: 0001006045 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 770210467 STATE OF INCORPORATION: DE FISCAL YEAR END: 1230 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1212 TERRA BELLA AVE CITY: MOUNTAIN VIEW STATE: CA ZIP: 94043 BUSINESS PHONE: 6509404700 MAIL ADDRESS: STREET 1: 1212 TERRA BELLA AVENUE CITY: MOUNTAIN VIEW STATE: CA ZIP: 94043 CORRESP 1 filename1.htm Acceleration Request

August 26, 2016

VIA EDGAR

 

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:     Amanda Ravitz
      Tom Jones
  Re:    

IRIDEX Corporation

Registration Statement on Form S-3

Filed August 12, 2016

File No. 333-213094

      Acceleration Request  
        Requested Date:     August 26, 2016
        Requested Time:     4:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, IRIDEX Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-213094) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling David J. Segre at (650) 245-3424.

In connection with the acceleration request, the Company hereby acknowledges that:

 

  •   should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  •   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  •   the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

* * * *

Sincerely,
IRIDEX CORPORATION
/s/ Atabak Mokari

Atabak Mokari

Chief Financial Officer and Vice President Corporate Development

 

cc:   

William M. Moore, IRIDEX Corporation

David J. Segre, Wilson Sonsini Goodrich & Rosati, Professional Corporation