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Correspondence 0000950170-24-108379 from IRIDEX CORP (IRIX) (CIK 0001006045) (IRIX)

IRIDEX CORP (IRIX) (CIK 0001006045)
Date: Sept. 20, 2024 · CIK: 0001006045 · Accession: 0000950170-24-108379

AI Filing Summary & Sentiment

File numbers found in text: 333-281947

Date
September 20, 2024
Author
IRIDEX Corporation
Form
CORRESP
Company
IRIDEX CORP (IRIX) (CIK 0001006045)

Letter

IRIDEX Corporation

1212 Terra Bella Avenue

Mountain View, CA 94043

September 20, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Robert Augustin

Re: IRIDEX Corporation

Registration Statement on Form S-3

File No. 333-281947

Filed on September 5, 2024

Acceleration Request

Requested Date: September 24, 2024

Requested Time: 4:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, IRIDEX Corporation hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-281947) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as we or our counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Philip H. Oettinger at (650) 565-3564.

Sincerely,
IRIDEX Corporation

Show Raw Text
CORRESP
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  CORRESP

  IRIDEX Corporation

  1212 Terra Bella Avenue

  Mountain View, CA 94043

  September 20, 2024

  VIA EDGAR

  U.S. Securities and Exchange Commission

  Division of Corporation Finance

  100 F Street, NE

  Washington, D.C. 20549

  Attention: Robert Augustin

         Re:	       IRIDEX Corporation

         Registration Statement on Form S-3

         File No. 333-281947

         Filed on September 5, 2024

  Acceleration Request

         Requested Date:	     September 24, 2024

         Requested Time:	     4:00 p.m. Eastern Time

  Ladies and Gentlemen:

         Pursuant to Rule 461 under the Securities Act of 1933, as amended, IRIDEX Corporation hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-281947) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as we or our counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Philip H. Oettinger at (650) 565-3564.

  Sincerely,

  IRIDEX Corporation

  By:   /s/ David I. Bruce

  	David I. Bruce

  	Chief Executive Officer

  cc:	Philip H. Oettinger, Wilson Sonsini Goodrich & Rosati

  	Jesse Schumaker, Wilson Sonsini Goodrich & Rosati