-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MTxpB+ZsS4OH0O6vWVH4mBJP373BQmXgXpQ9VaN90MrnTqQnL9hz3oozdkzwK6Sc DQ0zOhXEmw1s2tcy2RLf4Q== 0000950134-08-005094.txt : 20080606 0000950134-08-005094.hdr.sgml : 20080606 20080319214023 ACCESSION NUMBER: 0000950134-08-005094 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080319 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STAAR SURGICAL CO CENTRAL INDEX KEY: 0000718937 STANDARD INDUSTRIAL CLASSIFICATION: OPHTHALMIC GOODS [3851] IRS NUMBER: 953797439 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1911 WALKER AVE CITY: MONROVIA STATE: CA ZIP: 91016 BUSINESS PHONE: 6263037902 MAIL ADDRESS: STREET 1: 1911 WALKER AVE CITY: MONROVIA STATE: CA ZIP: 91016 FORMER COMPANY: FORMER CONFORMED NAME: STAAR SURGICAL COMPANY DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp
 

[STAAR Letterhead]
March 19, 2008

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Joseph McCann
Facsimile: (202) 772-9367
Via Fax and Electronic Transmission
         
 
  Re:   Registration Statement on Form S-3, File No. No. 333-148902
 
      Registration Statement on Form S-3, File No. No. 333-143131
 
      Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461(a) of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, and on behalf of STAAR Surgical Company (the “Company”), the Company hereby requests acceleration of the effectiveness of the above-referenced Registration Statements on Form S-3 (the “Registration Statements”) to 5:00 p.m. Eastern Daylight Time on Friday, March 21, 2008, or as soon thereafter as practicable.
In connection with this request, the Company hereby acknowledges the following:
  •   The action of the Commission or its staff (the “Staff”), pursuant to delegated authority, in declaring the Registration Statements effective, does not foreclose the Commission from taking any action with respect to the Registration Statements.
 
  •   The action of the Commission or the Staff, pursuant to delegated authority, in declaring the Registration Statements effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statements.
 
  •   The Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Questions or comments with respect to this request may be directed to the undersigned at (626) 303-7902, extension 2252, or by facsimile at (626) 358-3049.
         
  Very truly yours,
 		  
  /s/ Charles S. Kaufman    
  Charles S. Kaufman   
  Vice President and General Counsel   
 
cc: Deborah Andrews

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