0001019687-15-003510.txt : 20151110 0001019687-15-003510.hdr.sgml : 20151110 20150918181610 ACCESSION NUMBER: 0001019687-15-003510 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20150918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CollabRx, Inc. CENTRAL INDEX KEY: 0000931059 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 680370244 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 44 MONTGOMERY STREET, SUITE 800 STREET 2: 400 S. AUSTRALIAN AVENUE, SUITE 800 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 561-855-1626 MAIL ADDRESS: STREET 1: 44 MONTGOMERY STREET, SUITE 800 STREET 2: 400 S. AUSTRALIAN AVENUE, SUITE 800 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: CollabRx, Inc. DATE OF NAME CHANGE: 20120926 FORMER COMPANY: FORMER CONFORMED NAME: TEGAL CORP /DE/ DATE OF NAME CHANGE: 19950918 CORRESP 1 filename1.htm

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Goodwin Procter LLP

Counselors at Law

135 Commonwealth Drive

T: 650.752.3100

F: 650.853.1038

 

September 18, 2015

 

VIA EDGAR AND FEDERAL EXPRESS

 

United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Katherine Wray

 

Re:CollabRx, Inc.
Registration Statement on Form S-4
Filed July 17, 2015
  File No. 333-205733


 

Dear Ms. Wray:

 

This letter is submitted on behalf of CollabRx, Inc. (the “Company”) in response to the oral comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) with respect to the Company’s Registration Statement on Form S-4, submitted on August 28, 2015 (the “Registration Statement”). The Company is concurrently filing an Amendment No. 2 to Registration Statement on Form S-4 (the “Amendment”), which includes changes to reflect responses to the Staff’s comments.

 

In accordance with the Staff’s verbal comment, we have included the consideration paid to Ladenburg in connection with the pending transaction on page 84.

 

If you should have any questions concerning the enclosed matters, please contact the undersigned at (650) 752-3114.

 

Sincerely,

 

/s/ William Davisson

William Davisson

 

Enclosures

 

cc:Gabriel Eckstein, Securities and Exchange Commission
  Barbara C. Jacobs, Securities and Exchange Commission
  Thomas R. Mika, CollabRx

 

 

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