<SEC-DOCUMENT>0001513162-17-000108.txt : 20170509
<SEC-HEADER>0001513162-17-000108.hdr.sgml : 20170509
<ACCEPTANCE-DATETIME>20170406163839
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-17-000108
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170406

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>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<head><title>S-3 Acceleration Request</title> </head> <body style="FONT-SIZE:10pt; FONT-FAMILY:'Times New Roman'; COLOR:#000000; MARGIN-TOP:0px"> <p style=MARGIN:0px><br></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 align=center><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:432px" align=right>April 6, 2017</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:12pt; MARGIN:0px"><b>VIA EDGAR</b></p> <p style="FONT-SIZE:12pt; 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: Jan Woo</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-3 </b></p> <p style="FONT-SIZE:11pt; PADDING-LEFT:48px; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:48px"><b>File No. 333-217060</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px; PADDING-RIGHT:8px; TEXT-INDENT:432px"><b>&nbsp;&nbsp;&nbsp;</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px">Dear Ms. Woo:</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:48px" align=justify>Pursuant to Rule 461 under the Securities Act of 1933, as amended, ITUS Corporation (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b>Company</b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Standard Time on Monday, April 10, 2017, or as soon as practicable thereafter. &nbsp;</p> <p style=MARGIN:0px><br></p> <p style="FONT-SIZE:11pt; PADDING-LEFT:168px; MARGIN:0px; TEXT-INDENT:216px" align=right>Very truly yours,&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; </p> <p style=MARGIN:0px align=right><br></p> <p style="FONT-SIZE:11pt; PADDING-LEFT:168px; MARGIN:0px; TEXT-INDENT:216px" align=right><u>/s/ Robert A. Berman&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></p> <p style="FONT-SIZE:11pt; PADDING-LEFT:168px; MARGIN:0px; TEXT-INDENT:216px" align=right>Name: Robert A. Berman&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; </p> <p style="FONT-SIZE:11pt; PADDING-LEFT:384px; MARGIN:0px" align=right>Title: President and Chief Executive Officer</p> <p style=MARGIN:0px><br><br></p> <p style="FONT-SIZE:8pt; MARGIN:0px">&nbsp;</p></body>
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