<SEC-DOCUMENT>0001206774-12-000593.txt : 20120330
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<ACCEPTANCE-DATETIME>20120214132453
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ACCESSION NUMBER:		0001206774-12-000593
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20120214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RESEARCH FRONTIERS INC
		CENTRAL INDEX KEY:			0000793524
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				112103466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
		BUSINESS PHONE:		5163641902

	MAIL ADDRESS:	
		STREET 1:		240 CROSSWAYS PARK DR
		CITY:			WOODBURY
		STATE:			NY
		ZIP:			11797-2033
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<TYPE>CORRESP
<SEQUENCE>1
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<P align=center><FONT face="Times New Roman" size=2>Research Frontiers Incorporated<BR>240
Crossways Park Drive<BR>Woodbury, New York 11797-2033<BR>(516) 364-1902
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>February 14, 2012 </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>U.S. Securities &amp; Exchange
Commission<BR>Division of Corporate Finance<BR>100 F Street, NE<BR></FONT><FONT face="Times New Roman" size=2>Washington, DC 20549 </FONT></P>
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    <TD noWrap align=left width="1%"><FONT face="Times New Roman" size=2>Attn:</FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;
      &nbsp;&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="98%"><FONT face="Times New Roman" size=2>Barbara C. Jacobs</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="98%"><FONT face="Times New Roman" size=2>Assistant Director</FONT></TD></TR>
  <TR>
    <TD width="100%" colSpan=3>&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%"><FONT face="Times New Roman" size=2>Re:</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="98%"><FONT face="Times New Roman" size=2>Research Frontiers
    Incorporated;</FONT></TD></TR>
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    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="98%"><FONT face="Times New Roman" size=2>Registration Statement on Form S-3
      (Reg. No. 333-179099</FONT></TD></TR></TABLE><BR>
<P align=left><FONT face="Times New Roman" size=2>Dear Ms. Jacobs: </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Research Frontiers Incorporated (the
&#147;Registrant&#148;) hereby requests pursuant to Rule 461 the acceleration of the
effective date by the Commission of the above-referenced Registration Statement
which was filed with the Commission on January 19, 2012 to become effective as
early as possible on February 14, 2012 at 4:00 p.m. Eastern time, or as soon as
practicable thereafter. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>The Registrant acknowledges that the
disclosure contained in the Registration Statement is the responsibility of the
Registrant. The Registrant further acknowledges: </FONT></P>
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  <LI><FONT face="Times New Roman" size=2></FONT><FONT face="Times New Roman" size=2>should the
  Commission or the staff, acting pursuant to delegated authority, declare the
  filing effective, it does not foreclose the Commission from taking any action
  with respect to the filing;<BR>&nbsp; </FONT></li>
  <LI><FONT face="Times New Roman" size=2>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</FONT> <BR>&nbsp; </li>
  <LI><FONT face="Times New Roman" size=2>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. </FONT></LI></UL>
<P align=left><FONT face="Times New Roman" size=2>In requesting acceleration, the Registrant
confirms its awareness of its responsibilities under the Securities Act of 1933
and the Securities Exchange Act of 1934 as they relate to the proposed public
offering of the securities specified in the above-captioned Registration
Statement. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Sincerely, </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>/s/ Joseph M. Harary </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>Joseph M. Harary, President and CEO
</FONT></P>
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