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UPLOAD Filing

ACCURAY INC
Date: July 31, 2025 · CIK: 0001138723 · Accession: 0000000000-25-008078

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File numbers found in text: 333-288998

Date
July 31, 2025
Author
Division of
Form
UPLOAD
Company
ACCURAY INC

Letter

Re: Accuray Incorporated Registration Statement on Form S-3 Filed July 28, 2025 File No. 333-288998 Dear Suzanne Winter:

July 31, 2025

Suzanne Winter President and Chief Executive Officer Accuray Incorporated 1240 Deming Way Madison, WI 53717

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Conlon Danberg at 202-551-4466 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Alan F. Denenberg, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 31, 2025

Suzanne Winter
President and Chief Executive Officer
Accuray Incorporated
1240 Deming Way
Madison, WI 53717

 Re: Accuray Incorporated
 Registration Statement on Form S-3
 Filed July 28, 2025
 File No. 333-288998
Dear Suzanne Winter:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Conlon Danberg at 202-551-4466 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: Alan F. Denenberg, Esq.
</TEXT>
</DOCUMENT>