<SEC-DOCUMENT>0000356037-13-000024.txt : 20130321
<SEC-HEADER>0000356037-13-000024.hdr.sgml : 20130321
<ACCEPTANCE-DATETIME>20130128061023
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000356037-13-000024
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CSP INC /MA/
		CENTRAL INDEX KEY:			0000356037
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				042441294
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1219

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		43 MANNING ROAD
		CITY:			BILLERICA
		STATE:			MA
		ZIP:			01821
		BUSINESS PHONE:		9786637598

	MAIL ADDRESS:	
		STREET 1:		43 MANNING ROAD
		CITY:			BILLERICA
		STATE:			MA
		ZIP:			01821
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<a name="sC19655DFB6054DE3636D7F5283891A4F"></a><div><div style="line-height:120%;font-size:10pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:87.890625%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="71%"></td><td width="29%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">Foley Hoag LLP</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;"><br></font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">Seaport World Trade Center West</font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">155 Seaport Boulevard <br>Boston, MA 02210-2600 </font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;"><br></font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">617 832 1000 </font><font style="font-family:Arial Narrow;font-size:7.5pt;font-style:italic;">main</font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">617 832 7000 </font><font style="font-family:Arial Narrow;font-size:7.5pt;font-style:italic;">fax</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><br><div style="line-height:120%;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="70%"></td><td width="30%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">January 28, 2013</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">Dean Hanley</font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;font-style:italic;">617 832 1128 direct</font></div><div style="font-size:7.5pt;"><font style="font-family:Arial Narrow;font-size:7.5pt;">dfh@foleyhoag.com</font></div></td></tr><tr><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:9px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr><tr><td colspan="2" style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;text-decoration:underline;">Via EDGAR</font></div></td></tr><tr><td colspan="2" style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;height:18px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="69%"></td><td width="31%"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Ms. Peggy Kim</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Special Counsel</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">United States Securities and Exchange Commission</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporate Finance</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Office of Mergers &amp; Acquisitions</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F. Street, NE</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, DC 20549</font></div><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="line-height:120%;padding-left:48px;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:94.64285714285714%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td width="8%"></td><td width="92%"></td></tr><tr><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Re:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;&#160;&#160;CSP Inc. (CIK 0000356037)</font><font style="font-family:inherit;font-size:10pt;">&#160;<br></font><font style="font-family:inherit;font-size:11pt;">&#160;&#160;&#160;Amendment No. 5 to Preliminary Proxy Statement on Schedule 14A</font><font style="font-family:inherit;font-size:10pt;">&#160;<br></font><font style="font-family:inherit;font-size:11pt;">&#160;&#160;&#160;File No. 000-10843</font></div></td></tr></table></div></div><div style="line-height:120%;padding-bottom:16px;padding-top:16px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dear Ms. Kim:</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">This letter constitutes supplemental correspondence on behalf of CSP Inc. (&#8220;CSP&#8221; or the &#8220;Company&#8221;) and is being filed in connection with the above-referenced filing (the &#8220;Preliminary Proxy&#8221;).  CSP has revised the Preliminary Proxy to address North &amp; Webster Group&#8217;s solicitation in opposition with respect to the election of directors and the other matters to be acted upon at CSP&#8217;s 2013 Annual Meeting.  In its revised Preliminary Proxy Statement on Schedule 14A filed January 25, 2013, North &amp; Webster Group states that it has decided to withdraw its &#8220;withhold quorum&#8221; solicitation and instead seek representation on the Company&#8217;s Board of Directors.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">As a courtesy to the Staff, two copies of the Preliminary Proxy are being provided under separate cover, along with two additional copies that have been marked to show the changes that have been made thereto.</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Please do not hesitate to call me concerning the Preliminary Proxy at 617-832-1128.  If I am absent or unavailable, please call my partner Peter Rosenblum (617-832-1151) or either of my associates Joel Needleman (617-832-3097) or Jennifer Audeh (617-832-3016).</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Sincerely,</font></div><div style="line-height:120%;padding-bottom:16px;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">/s/ Dean F. Hanley</font></div><div style="line-height:120%;text-align:left;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Dean F. Hanley</font></div><div style="line-height:120%;padding-top:24px;text-align:left;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">DFH</font></div><br><div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div>	</body>
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