<SEC-DOCUMENT>0001513162-13-000440.txt : 20130715
<SEC-HEADER>0001513162-13-000440.hdr.sgml : 20130715
<ACCEPTANCE-DATETIME>20130614144625
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-13-000440
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COPYTELE INC
		CENTRAL INDEX KEY:			0000715446
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				112622630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		900 WALT WHITMAN RD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		5165495900

	MAIL ADDRESS:	
		STREET 1:		900 WALT WHITMAN ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<head><title>Sec Comment letter</title> </head> <body vlink=purple link=blue style=tab-interval:.5in lang=EN-US> <div style=page:WordSection1> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; TEXT-ALIGN:center; MARGIN-LEFT:0in; MARGIN-RIGHT:0in" align=center><font style=COLOR:black>CopyTele</font><font style=COLOR:black>, Inc<font size=+0>.</font><br>900 Walt Whitman Road<br>Melville NY&nbsp; 11747</font></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; TEXT-ALIGN:right; MARGIN-LEFT:0in; MARGIN-RIGHT:0in" align=right><font style=COLOR:black><br></font>&nbsp;&nbsp;June 14, 2013</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><u><font style=COLOR:black><br>Via EDGAR</font></u></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=COLOR:black>United States Securities and Exchange Commission</font></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=COLOR:black>100 F Street, N.E.</font></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=COLOR:black>Washington, DC 20549</font></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=COLOR:black>Attn: Mark P. Shuman, Branch Chief</font></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt 1in; TEXT-INDENT:-0.5in">&nbsp;</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt 1in; TEXT-INDENT:-0.5in"><b>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CopyTele, Inc. <br>Registration Statement on Form S-1<br><a name=Verdatum>Filed on April 24, 2013<br><u>File No. 333-188096</u></a></b></p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt">Dear Mr. Shuman:</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On behalf of CopyTele, Inc., a Delaware corporation (&#8220;we&#8221; or the &#8220;Company&#8221;) and in response to telephone conversations with the staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;), the Company is filing with the Commission Amendment No. 1&nbsp; (&#8220;Amendment No. 1&#8221;) to the Company&#8217;s Registration Statement on Form S-1 initially filed with the Commission on April 24, 2013, File No. 333-188096 (the &#8220;Registration Statement&#8221;).&nbsp; As discussed with the Staff,&nbsp; Amendment No. 1 consists only of the information required by Part II of the Registration Statement on Form S-1.</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in">On behalf of the Company, we hereby respectfully request that the Commission take appropriate action to make the Registration Statement effective on June 14, 2013 at 3:00 pm. (Eastern time) or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the Commission. In connection with the above-captioned Registration Statement, the Company acknowledges that:</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in">&nbsp;</p> <table width=100% bordercolor=transparent style=WIDTH:100% cellpadding=0 cellspacing=0> <tr> <td width=48 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.5in" valign=top /> <td width=24 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.25in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=FONT-FAMILY:Symbol>&middot;</font></p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</p></td></tr> <tr> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=48 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.5in" valign=top /> <td width=24 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.25in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=FONT-FAMILY:Symbol>&middot;</font></p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</p></td></tr> <tr> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr> <td width=48 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.5in" valign=top /> <td width=24 style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in; WIDTH:0.25in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt"><font style=FONT-FAMILY:Symbol>&middot;</font></p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.</p></td></tr></table> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt">&nbsp;</p> <div style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center> <hr width=100% size=2 align=center> </div> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">Mark P. Shuman </p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">Securities and Exchange Commission</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt">June 12, 2013<br>Page 2</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt 40pt">&nbsp;</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 12pt 40pt">Please direct any questions that you have with respect to the foregoing to Robert A. Berman of CopyTele, Inc. at (631) -549-5900 or Michael D, Schwamm of Duane Morris LLP at (212) 692-1054. </p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; TEXT-ALIGN:center; MARGIN:0in 0in 12pt 40pt" align=center>&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sincerely,<br>&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;&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>/s/ Robert A. Berman<br></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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Robert A.&nbsp; Berman </p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Matthew Crispino (Securities and Exchange Commission) </p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in">Barbara C. Jacobs (Securities and Exchange Commission)</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in">Henry P. Herms (CopyTele, Inc.)</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 11.15pt 0pt 0.5in">Steven G. Martin (Aspire Capital Fund)</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt 0.5in">Martin P. Dunn (O'Melveny &amp; Myers LLP)<br>Rebekah Toton (O'Melveny &amp; Myers LLP)</p> <p style="FONT-SIZE:12pt; FONT-FAMILY:'Times New Roman','serif'; MARGIN:0in 0in 0pt 0.5in">Michael D. Schwamm (Duane Morris LLP)</p></div></body>
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