SEC Company Response from POLARITYTE, INC. (RGTPQ) (CIK 0001076682) — Apr 6, 2005

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)
Date: April 6, 2005 · CIK: 0001076682 · Accession: 0000950136-05-001912

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AI Filing Summary & Sentiment

File numbers found in text: 333-122519

Date

April 6, 2005

Author

/s/ Todd E. Mason

Form

CORRESP

Company

POLARITYTE, INC. (RGTPQ) (CIK 0001076682)

Letter

Boston Chrysler Center MINTZ LEVIN 666 Third Avenue COHN FERRIS Washington New York, New York 10017 GLOVSKY AND 212 935 3000 POPEO PC Reston 212 983 3115 fax www.mintz.com New York

New Haven

Los Angeles

London TODD E. MASON

Direct dial 212 692 6731 tmason@mintz.com

April 6, 2005

VIA EDGAR & FACSIMILE ---------------------

Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Attention: Mark Shuman

Re: MAJESCO HOLDINGS INC. REGISTRATION STATEMENT ON FORM S-3, AS AMENDED (SEC FILE NO. 333-122519)

Ladies and Gentlemen:

With respect to the above-referenced Registration Statement on Form S-3 filed on February 3, 2005, as amended (the "Registration Statement"), and the opinion of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. filed therewith as Exhibit 5.1, we hereby confirm that, pursuant to Corporate Finance Current Issues Outline, Section VIII (a) 14, our reference and limitation to "Delaware General Corporate Law" in our opinion includes the statutory provisions and also all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting such laws.

Please feel free to contact me at (212) 692-6731 if you have any questions.

Sincerely,
/s/ Todd E. Mason

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CORRESP
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                      Boston                         Chrysler Center
MINTZ LEVIN                                          666 Third Avenue
COHN FERRIS           Washington                     New York, New York 10017
GLOVSKY AND                                          212 935 3000
POPEO PC              Reston                         212 983 3115 fax
                                                     www.mintz.com
                      New York

                      New Haven

                      Los Angeles

                      London                         TODD E. MASON

                                                     Direct dial  212 692 6731
                                                     tmason@mintz.com

                                  April 6, 2005

VIA EDGAR & FACSIMILE
---------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549
Attention: Mark Shuman

      Re:    MAJESCO HOLDINGS INC.
             REGISTRATION STATEMENT ON FORM S-3, AS AMENDED
             (SEC FILE NO. 333-122519)

Ladies and Gentlemen:

         With respect to the above-referenced Registration Statement on Form S-3
filed on February 3, 2005, as amended (the "Registration Statement"), and the
opinion of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. filed therewith
as Exhibit 5.1, we hereby confirm that, pursuant to Corporate Finance Current
Issues Outline, Section VIII (a) 14, our reference and limitation to "Delaware
General Corporate Law" in our opinion includes the statutory provisions and also
all applicable provisions of the Delaware Constitution and reported judicial
decisions interpreting such laws.

         Please feel free to contact me at (212) 692-6731 if you have any
questions.

                                  Sincerely,

                                  /s/ Todd E. Mason

                                  Todd E. Mason

SecProbe.io