<SEC-DOCUMENT>0001513162-15-000122.txt : 20150410
<SEC-HEADER>0001513162-15-000122.hdr.sgml : 20150410
<ACCEPTANCE-DATETIME>20150311154040
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-15-000122
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150311

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ITUS Corp
		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:		12100 WILSHIRE BOULEVARD
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		31044845200

	MAIL ADDRESS:	
		STREET 1:		12100 WILSHIRE BOULEVARD
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COPYTELE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<head><title>CORRESPONDENCE</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:Times New Roman; COLOR:#000000; MARGIN-TOP:0px"> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center>&nbsp;</p> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center><b>ITUS Corporation</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center><b>12100 Wilshire Boulevard, Suite 1275</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center><b>Los Angeles, CA 90025</b></p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px">March 11, 2015</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px"><b>VIA EDGAR</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px">&nbsp;</p> <p style="FONT-SIZE:11pt; MARGIN:0px">United States Securities and Exchange Commission</p> <p style="FONT-SIZE:11pt; MARGIN:0px">Division of Corporation Finance</p> <p style="FONT-SIZE:11pt; MARGIN:0px">100 F Street, N.E.</p> <p style="FONT-SIZE:11pt; MARGIN:0px">Washington, DC 20549</p> <p style="FONT-SIZE:11pt; MARGIN:0px">Attn: Mark P. Shuman</p> <p style="FONT-SIZE:11pt; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:48px">&nbsp;</p> <p style="MARGIN-BOTTOM:-2px; FONT-SIZE:11pt; WIDTH:96px; FLOAT:left; MARGIN-TOP:0px; TEXT-INDENT:48px"><b>Re: </b></p> <p style="FONT-SIZE:11pt; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:-2px"><b>ITUS Corporation</b></p> <p style="FONT-SIZE:11pt; CLEAR:left; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:96px"><b>Registration Statement on Form S-1</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:96px"><b>Filed December 8, 2014, as amended</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:96px"><b>File No. 333-200804</b></p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px">Dear Mr. Shuman:</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:48px">Pursuant to Rule 461 under the Securities Act of 1933, as amended, ITUS Corporation (the &#147;<b>Company</b>&#148;) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. on Friday, March 13, 2015, or as soon as thereafter practicable. &nbsp;</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:48px">Please note that we acknowledge the following:</p> <p style=MARGIN:0px><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-SIZE:11pt; FONT-FAMILY:Symbol; WIDTH:120px; FLOAT:left; MARGIN-TOP:0px; TEXT-INDENT:96px">&#183;</p> <p style="FONT-SIZE:11pt; PADDING-LEFT:120px; MARGIN:0px; TEXT-INDENT:-2px">should the Securities and Exchange Commission (the &#147;<b>Commission</b>&#148;) or the staff (the &#147;<b>Staff</b>&#148;), 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> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-SIZE:11pt; FONT-FAMILY:Symbol; WIDTH:120px; FLOAT:left; MARGIN-TOP:0px; TEXT-INDENT:96px">&#183;</p> <p style="FONT-SIZE:11pt; PADDING-LEFT:120px; MARGIN:0px; TEXT-INDENT:-2px">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> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-SIZE:11pt; FONT-FAMILY:Symbol; WIDTH:120px; FLOAT:left; MARGIN-TOP:0px; TEXT-INDENT:96px">&#183;</p> <p style="FONT-SIZE:11pt; PADDING-LEFT:120px; MARGIN:0px; TEXT-INDENT:-2px">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. </p> <p style="CLEAR:left; MARGIN:0px"><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:240px">Very truly yours,<br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:240px"><u>/s/ Robert A. Berman</u></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:240px">Robert A. Berman</p> <p style="FONT-SIZE:11pt; PADDING-LEFT:240px; MARGIN:0px">President and Chief Executive Officer</p> <p style="FONT-SIZE:11pt; PADDING-LEFT:192px; MARGIN:0px; TEXT-INDENT:48px">&nbsp;</p> <p style=MARGIN:0px><br><br></p></body>
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