CORRESP 16 filename16.htm Transmittal Letter

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     Norman H. Beitner   
     (313) 465-7320   

Honigman Miller Schwartz and Cohn LLP

Attorneys and Counselors

    

 

Fax: (313) 465-7321

nbeitner@honigman.com

  

  

VIA EDGAR                

June 3, 2013

Mr. Mark P. Shuman

Branch Chief – Legal

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

  Re: Covisint Corporation
       Amendment No. 1 to
       Registration Statement on Form S-1
       File No. 333-188603

Ladies and Gentlemen:

On behalf of our client, Covisint Corporation, a Michigan corporation (the “Company”), we transmit herewith the Company’s Amendment No. 1. to Registration Statement on Form S-1 for filing under the Securities Act of 1933, as amended.

If you have any questions or comments concerning this submission, please contact me at (313) 465-7320.

 

 

Very truly yours,

/s/ Norman H. Beitner

Norman H. Beitner

 

 

  

 

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