<SEC-DOCUMENT>0001513162-17-000286.txt : 20171128
<SEC-HEADER>0001513162-17-000286.hdr.sgml : 20171128
<ACCEPTANCE-DATETIME>20171024170509
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-17-000286
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171024

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:		3150 ALMADEN EXPRESSWAY, SUITE 250
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95118
		BUSINESS PHONE:		310-484-5200

	MAIL ADDRESS:	
		STREET 1:		3150 ALMADEN EXPRESSWAY, SUITE 250
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95118

	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>S-3 Acceleration Request</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><b>ITUS CORPORATION</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center><b>3150 Almaden Expressway, Suite 250</b></p> <p style="FONT-SIZE:11pt; MARGIN:0px" align=center><b>San Jose, CA 95118</b></p> <p style=MARGIN:0px align=center><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:432px" align=right>October 24, 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. 333-220963</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 Thursday, October 26, 2017, or as soon as practicable thereafter. &nbsp;</p> <p style=MARGIN:0px align=justify><br></p> <p style="FONT-SIZE:11pt; MARGIN:0px; TEXT-INDENT:48px" align=justify>Please note that we acknowledge the following:</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN-BOTTOM:-2px; FONT-SIZE:12pt; 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 <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b>Commission</b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>) or the staff (the <font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#147;</font><b>Staff</b><font style="FONT-FAMILY:Arial Unicode MS,Times New Roman">&#148;</font>), 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:12pt; 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:12pt; 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; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN:0px 0px 0px 250px; TEXT-INDENT:216px" align=right>Very truly yours,</p> <p style="PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN:0px 0px 0px 250px" align=right><br></p> <p style="FONT-SIZE:11pt; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN:0px 0px 0px 250px; TEXT-INDENT:216px" align=right><u>/s/ Dr. Amit Kumar</u></p> <p style="FONT-SIZE:11pt; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN:0px 0px 0px 250px; TEXT-INDENT:216px" align=right>Name: Dr. Amit Kumar</p> <p style="FONT-SIZE:11pt; PADDING-TOP:0px; PADDING-LEFT:0px; MARGIN:0px 0px 0px 250px; TEXT-INDENT:216px" 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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