-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, M+7a7WNAOyFXF+8qJIZGivX6A/jGSDD1Q7tTtj0PPzIJ1GOOidwkVgSu5A5KBef4 HXsooQFVUfmQzo1wWwI9jQ== 0000950134-06-023553.txt : 20071203 0000950134-06-023553.hdr.sgml : 20071203 20061221160505 ACCESSION NUMBER: 0000950134-06-023553 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20061221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IMMERSION CORP CENTRAL INDEX KEY: 0001058811 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 943180138 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 801 FOX LANE CITY: SAN JOSE STATE: CA ZIP: 95131 BUSINESS PHONE: 4084671900 MAIL ADDRESS: STREET 1: 801 FOX LANE CITY: SAN JOSE STATE: CA ZIP: 95131 FORMER COMPANY: FORMER CONFORMED NAME: IMMERSION HUMAN INTERFACE CORP DATE OF NAME CHANGE: 19980602 CORRESP 1 filename1.htm corresp
 

     
(DLA PIPER LOGO)
  DLA Piper US LLP
2000 University Avenue
East Palo Alto, California 94303-2214
www.dlapiper.com
   
  David Hubb
david.hubb@dlapiper.com
T    650.833.2164
F    650.687.1176
December 21, 2006
Mr. David Edgar
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 6010
Washington, D.C. 20549
Re:    Immersion Corporation
Form 10-K for Fiscal Year Ended December 31, 2005
Filed March 10, 2006
Dear Mr. Edgar:
This letter is submitted on behalf of Immersion Corporation (the “Company”) in response to the comments dated December 20, 2006, that you provided on behalf of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2005, filed with the SEC on March 10, 2006.
In your comments, you requested that the Company respond to the Staff within ten business days. However, as we discussed, in light of the Christmas holiday and the related vacations that personnel at the Company have scheduled, the Company’s resources are strained and focused on year end matters. Accordingly, the Company requests that it be granted an additional ten business days, to January 19, 2007, to respond to the Staff’s comments.
Thank you for assistance with this matter. If you have any questions or comments, do not hesitate to contact the undersigned at (650) 833-2164 or the Company’s Chief Financial Officer, Stephen Ambler, at (408) 350-8767.
Sincerely,
DLA Piper US LLP
/s/ David A. Hubb
David A. Hubb
cc:    Mr. Brad Skinner
Mr. Stephen Ambler

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