-----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, I7coo+fAgB8FKHjNM714EBif3c4JM8OzUtRgKM7wPHJMc8AuTyiVoOyPF+SNqOqZ IbgG9ragCOVDfggBDrtQhg== 0001144204-08-038887.txt : 20081027 0001144204-08-038887.hdr.sgml : 20081027 20080707191719 ACCESSION NUMBER: 0001144204-08-038887 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20080707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Neonode, Inc CENTRAL INDEX KEY: 0000087050 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 941517641 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4550 NORRIS CANYON ROAD CITY: SAN RAMON STATE: CA ZIP: 94583 BUSINESS PHONE: 925-355-2000 MAIL ADDRESS: STREET 1: 4000 EXECUTIVE PKWY STREET 2: SUITE 200 CITY: SAN RAMON STATE: CA ZIP: 94583 FORMER COMPANY: FORMER CONFORMED NAME: SBE INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm
 
Two Embarcadero Center
Suite 2000
San Francisco, CA 94111-3922
+1 415 543 8700
Fax +1 415 391 8269
reedsmith.com
Marianne C. Sarrazin
Email: msarrazin@reedsmith.com

July 7, 2008
 
VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Filing Desk
 

Ladies and Gentlemen:
 
On behalf of Neonode Inc., a Delaware corporation (the “Company”), we enclose for filing under the Securities Act of 1933, as amended (the “Act”) and pursuant to Rule 402 thereunder, the Company’s Registration Statement on Form S-3 (including exhibits) relating to an offering by selling shareholders of up to 15,733,607 shares of the Company’s Common Stock, $0.01 par value per share.
 
Please be advised that the Company has sent the amount of $186.00 via wire transfer payable to the order of the Securities and Exchange Commission to the SEC’s lockbox depository in payment of the requisite filing fee, pursuant to Section 6(b) of the Act.
 
Please promptly telephone the undersigned at (415) 659-5936 regarding the Staff’s determination to review the registration statement.
 
 
/s/ Marianne C. Sarrazin
 
Marianne C. Sarrazin
 
MCS:mcs
 
 
David Brunton, Neonode Inc.
 
Don Reinke, Esq., Reed Smith, LLP
 
 
 
 
 
 
 
 
 
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