<SEC-DOCUMENT>0001206774-12-004921.txt : 20130125
<SEC-HEADER>0001206774-12-004921.hdr.sgml : 20130125
<ACCEPTANCE-DATETIME>20121220190219
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-12-004921
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P align=center><B><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></B></P>
<P align=justify><FONT face="Times New Roman" size=2>December 20, 2012 </FONT></P>
<P align=justify><B><FONT face="Times New Roman" size=2>VIA EDGAR </FONT></B><FONT face="Times New Roman" size=2></FONT></P>
<DIV align=justify><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&nbsp;</FONT><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></DIV>
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    <TD noWrap align=left width="1%"><FONT size=2 face="Times New Roman">Attention:</FONT></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="97%"><FONT size=2 face="Times New Roman">Mark P. Shuman, Branch Chief &#150; Legal</FONT></TD></TR>
  <TR>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="1%"></TD>
    <TD noWrap align=left width="97%">&nbsp;
  </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=right width="1%">&nbsp;<FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp; </FONT></TD>
    <TD noWrap align=left width="1%">&nbsp;<FONT size=2 face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </FONT></TD>
    <TD noWrap align=left width="97%"><FONT face="Times New Roman" size=2>Research Frontiers Incorporated Registration
      Statement on Form S-3 (File No. 333-184785) (the</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="97%"><FONT face="Times New Roman" size=2>&#147;Registration
  Statement&#148;)</FONT></TD></TR></TABLE><BR>
<P align=justify><FONT face="Times New Roman" size=2>Ladies and Gentlemen: </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Research
Frontiers Incorporated (the &#147;Company&#148;) hereby respectfully requests that the
effective date of the above-captioned Registration Statement (the &#147;Filing&#148;) be
accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on
Monday, December 24, 2012, or as soon thereafter as possible. </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In
connection with this request, the Company acknowledges the following:
</FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(1) should the Securities and Exchange Commission (the &#147;Commission&#148;) 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; </FONT></P>
<P align=justify><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(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></P>
<P align=justify><FONT face="Times New Roman" size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(3) 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></P>
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    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP COLSPAN="3" STYLE="text-align: left"><FONT STYLE="font: x-small Times New Roman">Very truly yours,</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR>
  <TR>
    <TD></TD>
    <TD></TD>
    <TD COLSPAN="4">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP COLSPAN="3" STYLE="text-align: left"><FONT STYLE="font: x-small Times New Roman">RESEARCH FRONTIERS INCORPORATED</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR>
  <TR>
    <TD></TD>
    <TD></TD>
    <TD COLSPAN="4">&nbsp;</TD></TR>
  <TR>
    <TD></TD>
    <TD></TD>
    <TD COLSPAN="4">&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left; width: 50%">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: left; width: 1%"><FONT size=2 face="Times New Roman">By:&nbsp;&nbsp; </FONT></TD>
    <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: left; width: 1%"><FONT face="Times New Roman" size=2></FONT></TD>
    <TD NOWRAP STYLE="border-bottom: #000000 1pt solid; text-align: left; width: 41%"><FONT face="Times New Roman" size=2>/s/
      Seth Van Voorhees</FONT></TD>
    <TD NOWRAP STYLE="text-align: left; width: 3%"></TD>
    <TD NOWRAP STYLE="text-align: left; width: 4%"></TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Name:&nbsp;&nbsp;&nbsp; </FONT></TD>
    <TD NOWRAP STYLE="text-align: left"><FONT face="Times New Roman" size=2>Seth Van Voorhees</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR>
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    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Title:</FONT></TD>
    <TD NOWRAP COLSPAN="3" STYLE="text-align: left"><FONT face="Times New Roman" size=2>Vice President &#150; Business
      Development </FONT><FONT face="Times New Roman" size=2>and </FONT><FONT face="Times New Roman" size=2>Chief</FONT></TD></TR>
  <TR vAlign=bottom>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"><FONT face="Times New Roman" size=2>Financial Officer</FONT></TD>
    <TD NOWRAP STYLE="text-align: left"></TD>
    <TD NOWRAP STYLE="text-align: left"></TD></TR></TABLE><BR>
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