SEC Comment Letter 0000000000-24-013082 to IMMERSION CORP (IMMR) (CIK 0001058811)
IMMERSION CORP (IMMR) (CIK 0001058811)
Date: Nov. 26, 2024 · CIK: 0001058811 · Accession: 0000000000-24-013082
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File numbers found in text: 001-38334
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November 26, 2024
J. Michael Dodson
Chief Financial Officer
Immersion Corporation
2999 N.E. 191st Street, Suite 610
Aventura, FL 33180
Re:Immersion Corporation
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-38334
Dear J. Michael Dodson:
We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology