-----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, Tl8CSlVngGiyltEFElxb5/slkRdV9xSXWip9wkisfpo5xJRtoK9RyzLwOUyt3iIB gECErbvHnsKyeEx6oU3Llg== 0000950136-05-001912.txt : 20060403 0000950136-05-001912.hdr.sgml : 20060403 20050406090712 ACCESSION NUMBER: 0000950136-05-001912 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050406 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAJESCO HOLDINGS INC CENTRAL INDEX KEY: 0001076682 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 061529524 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 160 RARITAN CENTER PARKWAY STREET 2: SUITE 1 CITY: EDISON STATE: NJ ZIP: 08837 BUSINESS PHONE: 7328727490 MAIL ADDRESS: STREET 1: PO BOX 6570 CITY: EDISON STATE: NJ ZIP: 08818 FORMER COMPANY: FORMER CONFORMED NAME: MAJESCO HOLDINGS INC DATE OF NAME CHANGE: 20040416 FORMER COMPANY: FORMER CONFORMED NAME: CONNECTIVCORP DATE OF NAME CHANGE: 20010815 FORMER COMPANY: FORMER CONFORMED NAME: SPINROCKET COM INC DATE OF NAME CHANGE: 20000502 CORRESP 1 filename1.htm 






                      Boston                         Chrysler Center
MINTZ LEVIN                                          666 Third Avenue
COHN FERRIS           Washington                     New York, New York 10017
GLOVSKY AND                                          212 935 3000
POPEO PC              Reston                         212 983 3115 fax
                                                     www.mintz.com
                      New York

                      New Haven

                      Los Angeles

                      London                         TODD E. MASON


                                                     Direct dial  212 692 6731
                                                     tmason@mintz.com


                                  April 6, 2005

VIA EDGAR & FACSIMILE
- ---------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549
Attention: Mark Shuman

      Re:    MAJESCO HOLDINGS INC.
             REGISTRATION STATEMENT ON FORM S-3, AS AMENDED
             (SEC FILE NO. 333-122519)

Ladies and Gentlemen:

         With respect to the above-referenced Registration Statement on Form S-3
filed on February 3, 2005, as amended (the "Registration Statement"), and the
opinion of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. filed therewith
as Exhibit 5.1, we hereby confirm that, pursuant to Corporate Finance Current
Issues Outline, Section VIII (a) 14, our reference and limitation to "Delaware
General Corporate Law" in our opinion includes the statutory provisions and also
all applicable provisions of the Delaware Constitution and reported judicial
decisions interpreting such laws.

         Please feel free to contact me at (212) 692-6731 if you have any
questions.


                                  Sincerely,

                                  /s/ Todd E. Mason

                                  Todd E. Mason
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