CORRESP 5 filename5.htm

cortoprec14a10184002_031115.htm

O   L   S   H   A   N PARK AVENUE TOWER ● 65 EAST 55TH STREET ● NEW YORK, NEW YORK 10022 TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222

EMAIL:  MNEIDELL@OLSHANLAW.COM

DIRECT DIAL:  212.451.2230

March 11, 2015

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Select Comfort Corporation

Preliminary Proxy Statement on Schedule 14A

Filed by Blue Clay Capital Management, LLC

Dear Sir or Madam:

The above-referenced Preliminary Proxy Statement has been filed as of the date hereof.  Please contact the undersigned at (212) 451-2230, fax (212) 451-2222, if there are any questions or comments regarding this filing.

Very truly yours,

/s/ Michael R. Neidell

Michael R. Neidell

O L S H A N   F R O M E   W O L O S K Y   L L P WWW.OLSHANLAW.COM