<SEC-DOCUMENT>0001206774-12-004911.txt : 20130125
<SEC-HEADER>0001206774-12-004911.hdr.sgml : 20130125
<ACCEPTANCE-DATETIME>20121220162535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-12-004911
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20121220

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
<FILENAME>filename1.htm
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<P align=right><FONT face="Times New Roman" size=2>W.</FONT><FONT face="Times New Roman" size=1>
</FONT><FONT face="Times New Roman" size=2>M</FONT><FONT face="Times New Roman" size=1>ORGAN
</FONT><FONT face="Times New Roman" size=2>B</FONT><FONT face="Times New Roman" size=1>URNS<BR></FONT><FONT face="Times New Roman" size=2>morgan.burns@faegrebd.com
<BR>(612) 766-7136</FONT></P>
<P align=center><FONT face="Times New Roman" size=2>December 20, 2012 </FONT></P>
<P align=left><B><FONT face="Times New Roman" size=2>VIA EDGAR AND UPS</FONT></B><FONT face="Times New Roman" size=2> </FONT></P>
<DIV align=left><FONT face="Times New Roman" size=2>United States Securities and Exchange
Commission <BR>Division of Corporate Finance <BR>100 F Street, NE
<BR></FONT><FONT face="Times New Roman" size=2>Washington, DC 20549-3561 </FONT></DIV>
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    <TD noWrap align=left width="4%"><FONT size=2 face="Times New Roman">Attention:</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="94%">
      <P align=left><FONT face="Times New Roman" size=2>Mark P. Shuman, Branch Chief &#150;
      Legal</FONT></P></TD></TR>
    <TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR vAlign=top>
    <TD noWrap align=right width="4%"><FONT face="Times New Roman" size=2>Re:</FONT></TD>
    <TD noWrap align=right width="1%"><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD align=left width="94%"><FONT face="Times New Roman" size=2>Research Frontiers Incorporated Registration
      Statement on Form S-3 (File No. 333-184785) (the &#147;Registration
      Statement&#148;)</FONT></TD></TR></TABLE></DIV><BR>
<P align=left><FONT face="Times New Roman" size=2>Ladies and Gentlemen: </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On
behalf of Research Frontiers Incorporated (the &#147;Company&#148;), we are transmitting
two copies of Amendment No. 2 to the Registration Statement (the &#147;Amendment&#148;) in
a clean version and two copies of the Amendment in a version marked to show
changes from Amendment No. 1 to the Registration Statement. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In
response to verbal comments to the Registration Statement received from the
Commission&#146;s staff (the &#147;Staff&#148;) on December 19, 2012, the Company revised the
cover page and page 10 of the Amendment to clarify that the issuance of shares
underlying the 250,000 warrants sold in October 2012 in reliance upon Section
4(a)(2) will also be effected pursuant to an exemption from the registration
requirements of the Securities Act to the extent those sales of underlying
common stock are to holders of the warrants who acquired the warrants in
unregistered transactions. </FONT></P>
<P align=left><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
Company acknowledges that (i) the Company is responsible for the adequacy and
accuracy of the disclosure in the filing; (ii) Staff comments or changes to
disclosure in response to Staff comments do not foreclose the Commission from
taking any action with respect to the filing; and (iii) the Company may not
assert Staff comments as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
</FONT></P>
<P align=left><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Please do not hesitate to call me at 612-766-7136 if you have any questions or
comments regarding the foregoing or if we can be of service in facilitating your
review of this filing. </FONT></P>
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      <P align=left><FONT face="Times New Roman" size=2>Sincerely, </FONT></P>
      <P align=left><FONT face="Times New Roman" size=2>/s/ W. Morgan Burns </FONT></P>
      <P align=left><FONT face="Times New Roman" size=2>W. Morgan Burns
  </FONT></P></TD></TR></TABLE></P>
<P align=left><FONT face="Times New Roman" size=2>Enclosures </FONT></P>
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    <TD vAlign=top noWrap><FONT face="Times New Roman" size=2>cc:</FONT></TD>
    <TD vAlign=top noWrap><FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Jan Woo, Attorney-Advisor,
      Securities and Exchange Commission (w/ encl.)</FONT></TD></TR>
  <TR>
    <TD noWrap></TD>
    <TD noWrap></TD>
    <TD width="100%"><FONT face="Times New Roman" size=2>Joseph M. Harary, Chief Executive
      Officer, Research Frontiers Incorporated (w/out encl.) <BR>Seth Van
      Voorhees, Chief Financial Officer, Research Frontiers Incorporated (w/out
      encl.)</FONT></TD></TR>
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