<SEC-DOCUMENT>0001104659-21-065544.txt : 20210721
<SEC-HEADER>0001104659-21-065544.hdr.sgml : 20210721
<ACCEPTANCE-DATETIME>20210513084145
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-065544
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210513

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KVH INDUSTRIES INC \DE\
		CENTRAL INDEX KEY:			0001007587
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				050420589
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		50 ENTERPRISE CENTER
		CITY:			MIDDLETOWN
		STATE:			RI
		ZIP:			02842
		BUSINESS PHONE:		4018473327

	MAIL ADDRESS:	
		STREET 1:		50 ENTERPRISE CENTER
		CITY:			MIDDLETOWN
		STATE:			RI
		ZIP:			02842
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-size: 10pt">&nbsp;</TD></TR>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Shaun J. Mathew, P.C.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To Call Writer Directly:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">+1 212 909 3035</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">shaun.mathew@kirkland.com</P></TD>
    <TD STYLE="width: 23%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">601 Lexington Avenue</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">New York, NY 10022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">United States</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">+1 212 446 4800</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">www.kirkland.com</P></TD>
    <TD STYLE="vertical-align: middle; width: 38%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; font-size: 10pt"><P STYLE="margin-top: 0; margin-bottom: 0">Facsimile:</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">+1 212 446 4900</P></TD></TR>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR AND EMAIL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="width: 100%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 13, 2021</FONT></TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Mergers &amp; Acquisitions</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F. Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

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    <TD STYLE="width: 12%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention: </FONT></TD>
    <TD STYLE="width: 88%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nicholas Panos </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Re</I>:</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>KVH Industries, Inc.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>PREC14A Preliminary Proxy Statement filed on
    Schedule 14A </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Amendment No. 1 to Preliminary Proxy Statement
    filed on Schedule 14A</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Filed on May 11, 2021 by KVH Industries, Inc.
    </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>File No. 000-28082</B></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Panos:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KVH Industries, Inc. (the
 &ldquo;<B>Company</B>&rdquo;) has today filed with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) Amendment
No. 2 to the Preliminary Proxy Statement (the &ldquo;<B>Amended Preliminary Proxy Statement</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of the
Company, we are writing to respond to the comments raised in the letter to the Company dated May 12, 2021, from the staff (the
 &ldquo;<B>Staff</B>&rdquo;) of the Commission concerning the above captioned Preliminary Proxy Statement
(the&nbsp;&ldquo;<B>Preliminary Proxy Statement</B>&rdquo;) in respect of the Company&rsquo;s 2021 Annual Meeting of Stockholders.
For ease of reference, we have reproduced  the text of the Staff&rsquo;s comments in bold-face type below, followed by the
Company&rsquo;s response. In addition, copies of the Amended Preliminary Proxy Statement are enclosed and have been marked to show
changes from the Preliminary Proxy Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Notwithstanding the disclosure that appears on page one regarding the registrant&rsquo;s Annual Report,
please advise us, with a view toward revised disclosure, how KVH complied with or intends to comply with Rule 14a-3(b)(10). </B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Austin &nbsp;&nbsp;Bay
Area &nbsp;&nbsp;Beijing &nbsp;&nbsp;Boston &nbsp;&nbsp;Chicago &nbsp;&nbsp;Dallas &nbsp;&nbsp;Hong Kong &nbsp;&nbsp;Houston &nbsp;&nbsp;London
 &nbsp;&nbsp;Los Angeles &nbsp;&nbsp;Munich &nbsp;&nbsp;Paris &nbsp;&nbsp;Shanghai &nbsp;&nbsp;Washington, D.C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>




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    <TD STYLE="width: 50%; padding-right: 5.75pt; padding-left: 1in; font-size: 10pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 10pt; text-align: right">May 13, 2021 | Page 2</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><I>Response</I>:
The Company acknowledges the Staff&rsquo;s comment and has revised the disclosure on page 48 of the Amended Preliminary Proxy
Statement to comply with Rule 14a-3(b)(10).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>What is a broker non-vote?, page 8 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Item 21(b) of Schedule 14A requires the person filing the proxy statement to disclose &ldquo;the method
by which votes will be counted [and] the treatment and effect of [ ] broker non-votes&hellip;&rdquo; Please advise us of the legal basis
upon which KVH relied to equate the possible voting by banks and other nominees in their discretion with the discretionary voting by brokers.
See Exchange Act Release No. 30849 (June 24, 1992); see also Exchange Act Release No. 62764 (September 15, 2011) (expressly identifying
 &ldquo;broker non-votes&rdquo; as instances where brokers are allowed to use their discretion to vote absent instructions). </B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><I>Response</I>:
The Company acknowledges the Staff&rsquo;s comment and has revised the disclosure on pages 8 and 9 of the Amended Preliminary Proxy
Statement. The Company does not believe there is evidence suggesting that the Commission intends to treat persons other than
brokers, such as banks and other holders of record, as the equivalent of brokers for purposes of providing broker non-vote
disclosures under Item 21(b) of Schedule 14A. Accordingly, the Company has made the above-mentioned revisions to ensure compliance
with Item 21(b).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Proposal No. 1 | Election of Directors, page
18 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"><B>3.</B></TD><TD><B>Notwithstanding the disclosures in Appendix A, please advise us, with a view toward revised disclosure, whether or not any indemnification
agreements or understandings exist between the nominees and KVH. See Item 401(a) of Regulation S-K.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><I>Response</I>:
The Company acknowledges the Staff&rsquo;s comment and advises the Staff that no indemnification agreements or understandings exist between
the nominees and the Company. The Company respectfully submits that because the line item disclosure requirement in Item 7(b) of Schedule
14A and corresponding Item 401(a) of Regulation S-K with respect to any &ldquo;arrangement or understanding between [the nominee] and
any other person(s) (naming such person(s)) pursuant to which he was or is to be selected as a director or nominee&rdquo; is inapplicable
to the Company and the nominees, a negative response is not required to be disclosed as explained by and permitted under Rule 14a-5(a).
Accordingly, the Company respectfully submits that no disclosure of such fact is required to be disclosed in the Amended Preliminary Proxy
Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Proposal No. 2 | Advisory Vote on Named Executive
Officer Compensation, page 20 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD><B>Please disclose when the next shareholder advisory vote on executive compensation will occur, or advise us where this disclosure
has been made. See Item 24 of Schedule 14A.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><I>Response</I>:
The Company acknowledges the Staff&rsquo;s comment and has revised page 22 of the Amended Preliminary Proxy Statement to provide the
requested disclosure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>




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    <TD STYLE="width: 50%; padding-right: 5.75pt; padding-left: 1in; font-size: 10pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 10pt; text-align: right">May 13, 2021 | Page 3</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Additional Information &ndash; Costs of the
Solicitation, page 48</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>The registrant has only acknowledged that it &ldquo;may incur additional costs in connection with our
solicitation of proxies.&rdquo; While the registrant further explains it will incur &ldquo;aggregate expenses&rdquo; inclusive of those
associated with the retention of a proxy solicitor, please revise the disclosure to quantify the total cost of the solicitation above
what the registrant normally expends for an uncontested solicitation for the election of directors, including attorney fees, litigation
costs, and other charges. Refer to Item 4(b)(4) of Schedule 14A and corresponding Instruction 1 thereto, which together require disclosure
of costs &ldquo;in furtherance of, or in connection with&rdquo; the solicitation, as well as &ldquo;other costs incidental to the solicitation.&rdquo;
</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><I>Response</I>:
The Company acknowledges the Staff&rsquo;s comment and has revised the disclosure on page 49 of the Amended Preliminary Proxy
Statement accordingly.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in">&nbsp;</P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ <FONT STYLE="font-size: 10pt">Shaun J. Mathew, P.C.</font></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Shaun J. Mathew, P.C.</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><I>cc</I>:</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Martin A. Kits van Heyningen</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Felise Feingold</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">KVH Industries, Inc.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Michael P. Brueck, P.C.</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif">Kirkland &amp; Ellis LLP</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
