VIA EDGAR AND EMAIL
February 8, 2013
U.S. Securities and Exchange
Commission
Division of Corporation
Finance
100 F Street, NE
Washington, D.C.
20549
Attention: Jonathan Groff
Re: | CalAmp. Corp. | |
Registration Statement on Form S-3 (File No. 333-185590) |
Dear Mr. Groff:
CalAmp Corp, a Delaware corporation (the Company), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Companys Registration Statement on Form S-3 (File No. 333-185590) (the Filing) be accelerated and that it be declared effective February 11, 2013 at 8:00 a.m. Eastern time, or as soon as practicable thereafter.
Further, the Company acknowledges:
Please direct any questions regarding this correspondence to Peter Wardle of Gibson, Dunn & Crutcher LLP at (213) 229-7242.
Sincerely,
/S/ Richard Vitelle
Richard Vitelle
VP Finance, CFO & Secretary