Stradling Yocca Carlson & Rauth
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Robert E. Rich
direct dial: (949) 725-4156
rrich@sycr.com
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A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
660 NEWPORT CENTER DRIVE, SUITE 1600
NEWPORT BEACH, CA 92660-6422
TELEPHONE (949) 725-4000
FACSIMILE (949) 725-4100
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ORANGE COUNTY
(949) 725-4000
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SAN DIEGO
(858) 926-3000
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SAN FRANCISCO
(415) 283-2240
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SANTA BARBARA
(805) 730-6800
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SANTA MONICA
(424) 214-7000
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SACRAMENTO
(916) 449-2350
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Re:
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Qualstar Corporation
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Registration Statement on Form S-3
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SEC File No. 333-186399
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Qualstar is responsible for the adequacy and accuracy of the disclosure in the filing;
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Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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Qualstar may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Sincerely, | |
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/s/ Robert E. Rich
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Robert E. Rich
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of Stradling Yocca Carlson & Rauth |