<SEC-DOCUMENT>0001513162-19-000158.txt : 20190723
<SEC-HEADER>0001513162-19-000158.hdr.sgml : 20190723
<ACCEPTANCE-DATETIME>20190619161342
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001513162-19-000158
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Anixa Biosciences Inc
		CENTRAL INDEX KEY:			0000715446
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MEDICAL LABORATORIES [8071]
		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:		408-708-9808

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ITUS Corp
		DATE OF NAME CHANGE:	20140902

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COPYTELE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<head><title>Company Acceleration Request</title> </head> <body lang=EN-US> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1' align=center><b></b>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1' align=center><b><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>ANIXA BIOSCIENCES, INC.</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">3150 Almaden Expressway, Suite 250</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; page:WordSection1' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">San Jose, CA 95118</font></b></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1' align=center>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1' align=center><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>June 19, 2019</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><b><u><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>VIA EDGAR</font></u></b></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>U.S. Securities and Exchange Commission </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; TEXT-AUTOSPACE:; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Office of Financial Services</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>100 F Street, N.E.</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Mail Stop 4628</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Washington, DC 20549&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Attn: Ronald Alper</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <div style=page:WordSection1> <table width=100% bordercolor=transparent style="WIDTH:100%; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr> <td width=4% style="WIDTH:4%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=3% style="WIDTH:3%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Re:</font></p></td> <td width=1% style="WIDTH:1%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Anixa Biosciences, Inc.</font></p></td></tr> <tr> <td width=4% style="WIDTH:4%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=3% style="WIDTH:3%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=1% style="WIDTH:1%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Registration Statement on Form S-3</font></p></td></tr> <tr> <td width=4% style="WIDTH:4%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=3% style="WIDTH:3%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=1% style="WIDTH:1%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Filed June 11, 2019</font></p></td></tr> <tr> <td width=4% style="WIDTH:4%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=3% style="WIDTH:3%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=1% style="WIDTH:1%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>File No.&nbsp;333-232067</font></p></td></tr></table></div> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt 12.55pt; LINE-HEIGHT:normal; TEXT-INDENT:-12.25pt; page:WordSection1'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Dear Mr. Alper:</font></p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; page:WordSection1'>&nbsp;</p> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal; TEXT-INDENT:0.5in; page:WordSection1' align=justify><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Pursuant to Rule 461 under the Securities Act of 1933, as amended, Anixa Biosciences, Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Friday, June 21, 2019, or as soon as thereafter practicable.</font></p><br> <div style=page:WordSection1 align=center>&nbsp;</div> <table width=250 bordercolor=transparent style="WIDTH:250pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0 align=right> <tr height=20 style=HEIGHT:15pt> <td width=413 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:310pt; BORDER-BOTTOM:0px; BORDER-LEFT:0px"> <p align=left><font size=2>Very truly yours,</font></p></td></tr> <tr height=20 style=HEIGHT:15pt> <td width=413 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:310pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px"> <p align=right>&nbsp;</p></td></tr> <tr height=20 style=HEIGHT:15pt> <td width=413 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:310pt; BORDER-BOTTOM:windowtext 0.5pt solid; BORDER-LEFT:0px"><font size=2>/s/ Dr. Amit Kumar</font></td></tr> <tr height=20 style=HEIGHT:15pt> <td width=413 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:310pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px"><font size=2>Dr. Amit Kumar</font></td></tr> <tr height=20 style=HEIGHT:15pt> <td width=413 height=20 style="BORDER-TOP:0px; HEIGHT:15pt; BORDER-RIGHT:0px; WIDTH:310pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; BORDER-LEFT:0px"><font size=2>Chairman, President and Chief Executive Officer</font> </td></tr></table> <p>&nbsp;</p> <p>&nbsp;</p> <div style=page:WordSection1>&nbsp;</div> <div style=page:WordSection1>&nbsp;</div> <div style=page:WordSection1> <table width=100% bordercolor=transparent style="WIDTH:100%; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr> <td width=3% style="WIDTH:3%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>cc:</font></p></td> <td width=1% style="WIDTH:1%; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td style="PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'>Ellenoff Grossman&nbsp;&amp; Schole LLP</font></p></td></tr></table></div> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 8pt; LINE-HEIGHT:107%; page:WordSection1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p></body>
<!-- EDGAR Validation Code: 135319AF -->
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
