TEXT-EXTRACT 2 filename2.txt April 24, 2019 Adam Elster Chief Executive Officer Majesco 412 Mount Kemble Ave., Suite 110C Morristown, NJ 07960 Re: Majesco Registration Statement on Form S-3 Filed April 19, 2019 File No. 333-230962 Dear Mr. Elster: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Val rie Demont, Esq.