CORRESP Filing
ACCURAY INC
Date: Aug. 29, 2025 · CIK: 0001138723 · Accession: 0000950103-25-010949
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288998
Letter
VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Conlon Danberg
Re: Accuray Incorporated Registration Statement on Form S-3 Registration No. 333-288998
Dear Mr. Danberg:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-288998) (the " Registration Statement ") of Accuray Incorporated. We respectfully request that the Registration Statement be declared effective as of 9:00 A.M. Eastern Time on September 2, 2025 or as soon as practicable thereafter, or at such other time as our legal counsel, Davis Polk & Wardwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004.
[ Signature page follows ]
Very truly yours,
Accuray Incorporated
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CORRESP 1 filename1.htm August 29, 2025 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Mr. Conlon Danberg Re: Accuray Incorporated Registration Statement on Form S-3 Registration No. 333-288998 Dear Mr. Danberg: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-288998) (the " Registration Statement ") of Accuray Incorporated. We respectfully request that the Registration Statement be declared effective as of 9:00 A.M. Eastern Time on September 2, 2025 or as soon as practicable thereafter, or at such other time as our legal counsel, Davis Polk & Wardwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004. [ Signature page follows ] Very truly yours, Accuray Incorporated By: /s/ Jesse Chew Name: Jesse Chew Title: Senior Vice President, Chief Legal Officer and Corporate Secretary [ Signature Page to Acceleration Request ]