0001193125-13-483081.txt : 20140325 0001193125-13-483081.hdr.sgml : 20140325 20131223165058 ACCESSION NUMBER: 0001193125-13-483081 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pendrell Corp CENTRAL INDEX KEY: 0001359555 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 980221142 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2300 CARILLON POINT CITY: KIRKLAND STATE: WA ZIP: 98033 BUSINESS PHONE: (425) 278-7100 MAIL ADDRESS: STREET 1: 2300 CARILLON POINT CITY: KIRKLAND STATE: WA ZIP: 98033 FORMER COMPANY: FORMER CONFORMED NAME: ICO Global Communications (Holdings) LTD DATE OF NAME CHANGE: 20060417 CORRESP 1 filename1.htm CORRESP

LOGO

    DLA Piper LLP (US)
   

701 Fifth Avenue, Suite 7000

Seattle, Washington 98104-7044

www.dlapiper.com

 

W. Michael Hutchings

michael.hutchings@dlapiper.com

T   206.839.4800

F   206.839.4801

December 23, 2013

VIA EDGAR

Stephen Krikorian

Accounting Branch Chief

United States Securities and Exchange Commission

Mail Stop 4561

Washington, D.C. 20549

 

  Re: Pendrell Corporation
     Form 10-K for the fiscal year ended December 31, 2012
     Filed March 8, 2013
     File No. 001-33008

Dear Mr. Krikorian:

This letter is submitted on behalf of Pendrell Corporation (the “Company”) with respect to your letter to the Company, dated December 11, 2013 (the “Comment Letter”), which provides comments on behalf of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission regarding the above-referenced filing. The Comment Letter requests that the Company respond within 10 business days or advise the Staff when the Company will provide the requested response. As discussed with the Staff by phone, the Company is in the process of preparing its response and plans to provide a response by January 10, 2014.

Please do not hesitate to contact the undersigned if you have any questions.

Sincerely,

 

/s/ W. Michael Hutchings

W. Michael Hutchings

cc:

  Melissa Walsh (SEC)
  Ivan Griswold (SEC)
  Jan Woo (SEC)
  Benjamin G. Wolff (Pendrell Corporation)
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