<SEC-DOCUMENT>0001513162-14-000247.txt : 20140627
<SEC-HEADER>0001513162-14-000247.hdr.sgml : 20140627
<ACCEPTANCE-DATETIME>20140417104712
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-14-000247
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140417

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COPYTELE INC
		CENTRAL INDEX KEY:			0000715446
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		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
<TEXT>
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<head><title>CORRESPONDENCE</title> </head> <body bgcolor=#ffffff>&nbsp; <a name=page_1> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"><a name=_aciHeader1> <div> <p style="MARGIN:0in 0in 0in 0.5in">&nbsp;</p></div> <p style="TEXT-ALIGN:justify; MARGIN:0in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>April 17, 2014</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in"><u><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Via EDGAR</font></u></p> <p style="TEXT-ALIGN:justify; MARGIN:0in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Jan Woo</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Attorney - Adviser</font></p> <p style=MARGIN:0in><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>United States Securities and Exchange Commission</font></p> <p style=MARGIN:0in><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Division of Corporation Finance</font></p> <p style=MARGIN:0in><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>100 F Street, NW</font></p> <p style=MARGIN:0in><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Washington, DC 20549</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in; TEXT-INDENT:0.5in"><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CopyTele, Inc.</font></b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in; TEXT-INDENT:0.5in"><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Amendment No. 1 to Registration Statement on Form S-3</font></b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in; TEXT-INDENT:0.5in"><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Filed March 31, 2014</font></b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in; TEXT-INDENT:0.5in"><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>File No. 333-193869</font></b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Dear Ms. Woo:</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; CopyTele, Inc. (&#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>CopyTele</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;, the &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Company</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;, &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>we</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;, &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>us</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148; or &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>our</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;) hereby transmits its response to the letter received by us from the staff (the &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Staff</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;) of the Securities and Exchange Commission (the &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Commission</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;) dated April 15, 2014 regarding our Registration Statement on Form S-3, as amended by Amendment No. 1 thereto (the &#147;</font><b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>Registration Statement</font></b><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&#148;) previously filed on March 31, 2014. For your convenience, we have repeated below the Staff&#146;s comment in bold and have followed such comment with the Company&#146;s response.&nbsp; </font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><u><font style=FONT-SIZE:11pt face="Times New Roman" color=black lang=EN-US>&nbsp;Front Cover Page of the Registration Statement </font></u></b></p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt"><b><font style=FONT-SIZE:11pt face="Times New Roman" color=black lang=EN-US>1. Please refer to our prior comment 2 in our letter dated March 6, 2014 relating to registration statement file number 333-193826 and revise your cover page to include disclosure regarding your concurrent offerings. In this regard, we refer to your registration statements on Form S-3 (file nos. 333-188096 and 333-193826). Specifically, please disclose the total number of shares that are being concurrently offered, the extent to which the concurrent offerings are of a primary and secondary nature, and the portion of that total offered by means of a separate prospectus. </font></b></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt"><font style=FONT-SIZE:11pt face="Times New Roman" color=black lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We respectfully advise the Staff that we have revised our Registration Statement to reflect that concurrently with the securities being offered by us in a primary offering pursuant to the Registration Statement, an additional 28,748,415 shares of our common stock are being registered in a secondary offering in a separate prospectus included in our Registration Statement on Form S-3 (File No.333-193826). Additionally, we have revised our Registration Statement to reflect that on February 3, 2014, we filed our Post-Effective Amendment No. 1 to Form S-1 on Form S-3 (File No. 333-188096), to continue the registration of up to 57,400,130 shares of our common stock, originally registered in a secondary offering and declared effective on June 14, 2013.</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <hr width=100% size=2 noshade align=center> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt" /> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><font style=FONT-SIZE:11pt face="Times New Roman" color=black lang=EN-US>******************</font></p> <p style="TEXT-ALIGN:justify; MARGIN:12pt 0in 0in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In making this response the Company acknowledges that:</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 71.5pt; TEXT-INDENT:-0.25in"><font style=FONT-SIZE:11pt face=symbol lang=EN-US>&#183;</font><font style=FONT-SIZE:7pt face="times new roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>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 </font><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>to the filing;</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 71.5pt; TEXT-INDENT:-0.25in">&nbsp;</p></div> <div style="PADDING-LEFT:0%; PADDING-RIGHT:0%"> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 71.5pt; TEXT-INDENT:-0.25in"> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 71.5pt; TEXT-INDENT:-0.25in"><font style=FONT-SIZE:11pt face=symbol lang=EN-US>&#183;</font><font style=FONT-SIZE:7pt face="times new roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>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</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 71.5pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 71.5pt; TEXT-INDENT:-0.25in"><font style=FONT-SIZE:11pt face=symbol lang=EN-US>&#183;</font><font style=FONT-SIZE:7pt face="times new roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in"><font style=FONT-SIZE:11pt face="Times New Roman" lang=EN-US>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We thank the Staff in advance for its consideration of the enclosed and the foregoing responses.&nbsp;&nbsp;Should you have any questions concerning the foregoing responses, please contact Matthew Bernstein, Esq. at (212) 370-1300.</font></p> <p style="TEXT-ALIGN:justify; MARGIN:0in">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in">&nbsp;</p> <div align=right> <table bordercolor=transparent style="WIDTH:40%; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:11pt; LINE-HEIGHT:normal" face="times new roman" color=#000000>Very truly yours,</font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:11pt; LINE-HEIGHT:normal" face="times new roman" color=#000000>COPYTELE, INC.</font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt">&nbsp;</p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:11pt; LINE-HEIGHT:normal" face="times new roman" color=#000000>By: /s/ Robert A. Berman</font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:11pt; LINE-HEIGHT:normal" face="times new roman" color=#000000>Name: Robert A. Berman </font></p></td></tr> <tr style=HEIGHT:14.5pt> <td width=100% style="HEIGHT:14.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1.5pt; PADDING-RIGHT:1.5pt" valign=bottom> <p style="MARGIN:0in 0in 0pt"><font style="FONT-SIZE:11pt; LINE-HEIGHT:normal" face="times new roman" color=#000000>Title: President and Chief Executive Officer</font></p></td></tr></table></div> <p style="MARGIN:0in 0in 10pt">&nbsp;</p> <p style="TEXT-ALIGN:justify; MARGIN:0in 0in 0in 0.5in">&nbsp;</p><a name=_aciFooter2> <div> <p style=MARGIN:0in><font style=FONT-SIZE:8pt face="Times New Roman" lang=EN-US>&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; </font></p></div></div> <hr width=100% size=2 noshade align=center> </a></body>
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