Gina Hagedorn
PHONE: (503) 727-2059
EMAIL: GHagedorn@perkinscoie.com
July 20, 2010
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
Attn: | Stephen Krikorian, Accounting Branch Chief |
Morgan Youngwood, Staff Accountant |
Re: | Digimarc Corporation |
Form 10-K for the Fiscal Year Ended December 31, 2009 |
Filed February 24, 2010 |
File No. 001-34108 |
Dear Mr. Krikorian:
On behalf of our client, Digimarc Corporation (“Digimarc”), we received the comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) dated July 6, 2010 (the “Comment Letter”) relating to the above-referenced Form 10-K for the fiscal year ended December 31, 2009 filed on February 24, 2010. The Comment Letter asks us to respond within ten business days by amending the Form 10-K, providing the requested information or advising the Staff when Digimarc will provide the requested response. In order for Digimarc to devote the appropriate amount of time and resources to consider the Staff’s comments and to complete its response, we expect to respond to the Comment Letter by August 6, 2010.
July 20, 2010
Page 2
If you have any questions, please contact John Thomas at (503) 727-2144 or the undersigned at (503) 727-2059.
Sincerely,
/s/ Gina Hagedorn |
Gina Hagedorn |
cc: | Ryan Houseal, Staff Attorney |
Katherine Wray, Staff Attorney |
Bruce Davis (Digimarc Corporation) |
Robert Chamness (Digimarc Corporation) |
Michael McConnell (Digimarc Corporation) |
John R. Thomas (Perkins Coie LLP) |