SEC Comment Letter for ACCURAY INC (ARAY) (CIK 0001138723) (ARAY) — Dec 16, 2010

ACCURAY INC (ARAY) (CIK 0001138723)
Date: Dec. 16, 2010 · CIK: 0001138723 · Accession: 0000000000-10-075366

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File numbers found in text: 001-33301

Date

December 16, 2010

Author

Brian Cascio

Form

UPLOAD

Company

ACCURAY INC (ARAY) (CIK 0001138723)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE December 16, 2010 Euan S. Thomson, PhD President and Chief Executive Officer Accuray Incorporated 1210 Chesapeake Terrace Sunnyvale, California 94089 Re: Accuray Incorporated Form 10-K for the fiscal year ended June 30, 2010 Filed on September 1, 2010 File No. 001-33301

Dear Dr. Thomson: We have completed our review of your fili ngs and do not have any further comments at this time. S i n c e r e l y , B r i a n C a s c i o A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

December 16, 2010

 Euan S. Thomson, PhD President and Chief Executive Officer Accuray Incorporated 1210 Chesapeake Terrace Sunnyvale, California 94089
 Re: Accuray Incorporated
  Form 10-K for the fiscal year ended June 30, 2010   Filed on September 1, 2010    File No.  001-33301

 Dear Dr. Thomson:
We have completed our review of your fili ngs and do not have any further comments at
this time.             S i n c e r e l y ,                 B r i a n  C a s c i o           A c c o u n t i n g  B r a n c h  C h i e f

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