Document
Vicon Industries, Inc.
135 Fell Court
Hauppauge, New York 11788
January 12, 2018
Via Edgar
Mr. Joshua Shainess
Attorney-Advisor
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Vicon Industries, Inc.
Registration Statement on Form S-3
File No. 333-222431
Dear Mr. Shainess:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vicon Industries, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m. on January 16, 2018, or as soon thereafter as practicable. Please contact Alison Newman of Fox Rothschild LLP, counsel to the Company, at (212) 878-7997, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/ John M. Badke
John M. Badke
Chief Executive Officer