CORRESP Filing
ACCURAY INC
Date: Feb. 24, 2026 · CIK: 0001138723 · Accession: 0000950103-26-002518
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293517
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Attention: Ms. Jane Park Registration Statement on Form S-3 Registration No. 333-293517
Re: Accuray Incorporated
Dear Ms. Park:
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. 333-293517) (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 February 27, 2026 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
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February 24, 2026
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Jane Park
Re:
Accuray Incorporated
Registration Statement on Form S-3
Registration No. 333-293517
Dear Ms. Park:
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. 333-293517) (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 February 27, 2026 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/ David Shin
Name:
David Shin
Title:
Senior Vice President, Chief Legal Officer and Corporate Secretary
[Signature Page to Acceleration Request]