UPLOAD Filing
ACCURAY INC
Date: Feb. 23, 2026 · CIK: 0001138723 · Accession: 0000000000-26-001786
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293517
Letter
February 23, 2026 Stephen La Neve President and Chief Executive Officer Accuray Incorporated 1240 Deming Way Madison, Wisconsin 53717 Re:Accuray Incorporated Registration Statement on Form S-3 Filed February 17, 2026 File No. 333-293517 Dear Stephen La Neve: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Alan Denenberg, Esq.
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February 23, 2026
Stephen La Neve
President and Chief Executive Officer
Accuray Incorporated
1240 Deming Way
Madison, Wisconsin 53717
Re:Accuray Incorporated
Registration Statement on Form S-3
Filed February 17, 2026
File No. 333-293517
Dear Stephen La Neve:
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and Services
cc:Alan Denenberg, Esq.