<SEC-DOCUMENT>0001019687-13-002309.txt : 20130611
<SEC-HEADER>0001019687-13-002309.hdr.sgml : 20130611
<ACCEPTANCE-DATETIME>20130611161218
ACCESSION NUMBER:		0001019687-13-002309
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130611
DATE AS OF CHANGE:		20130611
EFFECTIVENESS DATE:		20130611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACACIA RESEARCH CORP
		CENTRAL INDEX KEY:			0000934549
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				954405754
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-189135
		FILM NUMBER:		13906230

	BUSINESS ADDRESS:	
		STREET 1:		500 NEWPORT CENTER DRIVE
		STREET 2:		7TH FLOOR
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		9494808300

	MAIL ADDRESS:	
		STREET 1:		500 NEWPORT CENTER DRIVE
		STREET 2:		#
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>acacia_s8posam.htm
<DESCRIPTION>POST-EFFECTIVE AMENDMENT
<TEXT>
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 1.5pt double"><B>As filed
with the Securities and Exchange Commission on June 11, 2013</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&#9;Registration No. 333-189135</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">_______________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>POST-EFFECTIVE AMENDMENT NO. 1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Under</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_______________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>ACACIA
RESEARCH Corporation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 50%; padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>95-4405754</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">incorporation or organization)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">Identification Number)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>500&nbsp;Newport Center Drive</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Newport Beach, California 92660</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of Principal Executive Offices; Zip
Code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>2013 Acacia Research Corporation Stock Incentive
Plan</B><BR>
(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Paul&nbsp;R. Ryan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>500&nbsp;Newport Center Drive</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Newport Beach, California 92660</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name and address of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(949)&nbsp;480-8300</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone number, including area code, of agent
for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><I>Copies to</I><B>: </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mark L. Skaist, Esq. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Michael L. Lawhead, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Stradling Yocca Carlson &amp; Rauth</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>660 Newport Center Drive, Suite 1600 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Newport Beach, CA 92660</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(949) 725-4000 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 22%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 22%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 23%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="width: 28%; padding-right: -27pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: -27pt"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Wingdings">&thorn;</FONT></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: -27pt; text-align: center"><FONT STYLE="font-size: 10pt">Accelerated filer<FONT STYLE="font-family: Wingdings">o</FONT>&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: -27pt; text-align: center"><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Wingdings">o</FONT> </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -27pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: -27pt; text-align: center"><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Wingdings">o</FONT></FONT></TD></TR>
</TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>EXPLANATORY
NOTE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This Post-Effective Amendment No. 1 (this &ldquo;Amendment&rdquo;)
to the Registration Statement on Form S-8 (File No. 333-189135) (the &ldquo;Initial S-8&rdquo;) is being filed by Acacia Research
Corporation (the &ldquo;Company&rdquo;) to reflect the correct version of Exhibit 23.1. An incorrect version of Exhibit 23.1 was
inadvertently filed without a conforming signature with the Initial S-8 that was filed by the Company with the Securities and Exchange
Commission (the &ldquo;Commission&rdquo;) on June 6, 2013. Grant Thornton LLP, Independent Registered Public Accounting Firm for
the Company, had manually signed the consent included as Exhibit 23.1 and delivered such consent to the Company prior to the time
that the Company filed the Initial S-8. This Amendment does not update, amend or modify any other information, statement or disclosure
contained in the Initial S-8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>PART
II</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 8.&#9;Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 13%; padding-right: 4.3pt; padding-left: 4.3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Exhibit
        Number</B></P></TD>
    <TD STYLE="width: 87%; padding-right: 4.3pt; padding-left: 4.3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 8.85pt; text-align: center; text-indent: -8.85pt; border-bottom: Black 0.5pt solid"><B>Description</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Amended and Restated Certificate of Incorporation (incorporated by reference to the Registrant&rsquo;s Current Report on Form 8-K filed with the Commission on June 5, 2008 (File No. 000-26068)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Amended and Restated Bylaws (incorporated by reference to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Commission on February 28, 2013 (File No. 000-26068)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Opinion of Stradling Yocca Carlson &amp; Rauth, a Professional Corporation (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">23.1**</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm. </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Consent of Stradling Yocca Carlson &amp; Rauth, a Professional Corporation (contained in Exhibit 5.1)</FONT> <FONT STYLE="font-size: 10pt">(incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Power of Attorney (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">2013 Acacia Research Corporation Stock Incentive Plan (incorporated by reference to Annex A of the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the Commission on April 24, 2013).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 16.55pt; text-indent: -16.55pt">___________</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 16.55pt">**</TD><TD>Filed herewith</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.25in"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing this Post-Effective Amendment No. 1 on Form S-8 and has duly caused this registration statement to be
signed on its behalf by the undersigned, thereunto duly authorized, in the City of Newport Beach, State of California, on the
11th day of June, 2013.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">ACACIA RESEARCH CORPORATION</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>/s/ Paul R. Ryan</U></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 30pt"><FONT STYLE="font-size: 10pt">Paul&nbsp;R. Ryan</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 30pt"><FONT STYLE="font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 236.5pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this Post-Effective Amendment No. 1 to the registration statement on Form S-8 has been signed by the following persons
in the capacities and on the date indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 38%; padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><U>Title</U></B></FONT></TD>
    <TD STYLE="width: 22%; padding-right: 4.5pt; padding-left: 4.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>Date</U></B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>/s/ Paul R. Ryan</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">Paul&nbsp;R. Ryan<BR>
<BR>
</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director (Principal Executive Officer)</FONT><BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>/s/ Clayton J. Haynes</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">Clayton J. Haynes</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Chief Financial Officer, Senior Vice President of Finance and Treasurer (Principal Financial and Accounting Officer)</FONT><BR>
<BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>/s/ Robert L. Harris, II</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">Robert L. Harris, II</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Executive Chairman and Director</FONT><BR>
<BR>
<BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">William S. Anderson</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Director</FONT><BR>
<BR>
<BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">Fred A. de Boom</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Director</FONT><BR>
<BR>
<BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">Edward W. Frykman</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Director</FONT><BR>
<BR>
<BR>
</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><U>*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><BR>
    <FONT STYLE="font-size: 10pt">G.&nbsp;Louis Graziadio,&nbsp;III</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Director</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">June 11, 2013</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TD STYLE="width: 15pt; text-align: left">*</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">By: <U>/s/ Clayton J. Haynes<BR>
 </U>Clayton J. Haynes, Attorney-in-fact</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXHIBIT INDEX</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>Exhibit<BR>

        Number</B></P></TD>
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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 8.85pt; text-align: center; text-indent: -8.85pt; border-bottom: Black 0.5pt solid"><B>Description</B></P></TD></TR>
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    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Amended and Restated Certificate of Incorporation (incorporated by reference to the Registrant&rsquo;s Current Report on Form 8-K filed with the Commission on June 5, 2008 (File No. 000-26068)).</FONT></TD></TR>
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    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Amended and Restated Bylaws (incorporated by reference to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Commission on February 28, 2013 (File No. 000-26068)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Opinion of Stradling Yocca Carlson &amp; Rauth, a Professional Corporation (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
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    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">23.1**</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm. </FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Consent of Stradling Yocca Carlson &amp; Rauth, a Professional Corporation (contained in Exhibit 5.1)</FONT> <FONT STYLE="font-size: 10pt">(incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
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    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">Power of Attorney (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on June 6, 2013 (File No. 333-189135)).</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 11pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 8.85pt"><FONT STYLE="font-size: 10pt">2013 Acacia Research Corporation Stock Incentive Plan (incorporated by reference to Annex A of the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the Commission on April 24, 2013).</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 16.55pt; text-indent: -16.55pt">___________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Filed herewith</P>



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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>acacia_s8posam-ex2301.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: right"><B>EXHIBIT 23.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Consent of Independent Registered
Public Accounting Firm</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have issued our reports dated February 28,
2013 with respect to the consolidated financial statements and internal control over financial reporting included in the Annual
Report on Form 10-K for the year ended December 31, 2012 of Acacia Research Corporation, which are incorporated by reference in
this Registration Statement. We consent to the incorporation by reference in the Registration Statement of the aforementioned reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">GRANT THORNTON LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">/s/ Grant Thornton LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Los Angeles, California</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">June 6, 2013</P>



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