ITUS CORPORATION
12100 Wilshire Boulevard, Suite 1275
Los Angeles, CA 90025
April 6, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Jan Woo
Re:
ITUS Corporation
Registration Statement on Form S-3
File No. 333-217060
Dear Ms. Woo:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ITUS Corporation (the Company) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Standard Time on Monday, April 10, 2017, or as soon as practicable thereafter.
Very truly yours,
/s/ Robert A. Berman
Name: Robert A. Berman
Title: President and Chief Executive Officer