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<SEC-DOCUMENT>0000912282-07-001087.txt : 20080404
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<ACCEPTANCE-DATETIME>20071108172106
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000912282-07-001087
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20071108

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DATA I/O CORP
		CENTRAL INDEX KEY:			0000351998
		STANDARD INDUSTRIAL CLASSIFICATION:	INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825]
		IRS NUMBER:				910864123
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6464 185TH AVE NE, SUITE 101
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052
		BUSINESS PHONE:		4258676922

	MAIL ADDRESS:	
		STREET 1:		6464 185TH AVE NE, SUITE 101
		CITY:			REDMOND
		STATE:			WA
		ZIP:			98052
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<p style=' margin-bottom:24pt; margin-top:0pt;text-align:right;'><img src="img1.jpg"><br> </p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>November 8, 2007  </FONT></P>

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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Brian Cascio</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Division of Corporate Finance</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Securities and Exchange Commission</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>450 Fifth Street, N.W.</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Washington, D.C.  20549-0360</font></p>
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td> </tr></table>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:.0001pt'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Re:</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Responses to the Securities and Exchange Commission</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in;text-align:left;'><font size=2>Staff Comments dated September 11, 2007, regarding Data I/O Corporation</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:1in;text-align:left;'><font size=2>Form 10-K for the year ended December 31, 2006, Filed April 2, 2007</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:1in;text-align:left;'><font size=2>Forms 10-Q for the period ended June 30, 2007 File No. 000-10394</font></p>

<p style=' margin-bottom:12pt; margin-top:6pt;text-align:left;'><font size=2>Dear Mr. Cascio:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>This letter responds to the staff&#146;s comments set forth in the letter of September 11, 2007 regarding the above-referenced reports.  For your convenience, we have included the staff&#146;s comments below and have numbered our responses accordingly.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>In some of the responses, Data I/O has agreed to change or supplement the disclosures in its future filings for periods ending after September 30, 2007.  It is doing so in the spirit of cooperation with the staff of the Securities and Exchange Commission, and not because Data I/O believes its prior filing is materially deficient or inaccurate.  Data I/O has also indicated in some responses that it believes no change in disclosure is appropriate, and has explained why.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:justify;'><font size=2>We have discussed the staff&#146;s comments with Data I/O, and Data I/O has requested that we convey its responses to you as follows:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Form 10-K for the year ended December&nbsp;31, 2006</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Item 7.Managements Discussion and Analysis of Financial Condition and Results of Operations, page 17</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Aggregate Contractual obligations and Commitments, Page 24</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 1.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>Please revise future filings to include capital lease obligations in the contractual obligations table as of December 31, 2006 or tell us why you are not required to do so.  Refer to Item 303 of Regulations S-K. </font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>The exclusion of the capital lease obligations was an unintentional error in our preparation of the contractual obligation table. As you may have noted, the relevant information was included in our debt disclosures. The capital lease obligations will be included in the contractual obligations table in future filings.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img2.jpg"><br> </p>




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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Brian Cascio, Division of Finance, S.E.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>November 8, 2007</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Page 2</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Consolidated Statement of Cash Flows, page 29</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 2.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>We see that during each year presented equipment was transferred to cost of goods sold.  Please tell us the nature of the equipment and the circumstances that resulted in the transfer to cost of goods sold. Please also explain your accounting for the transfer.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>The equipment transferred was our standard products that had been placed in use and depreciated by the company in one of the following areas: service loaners, rental or test units; engineering test units; or sales demonstration equipment.  The product units were taken out of service from their internal use, made available for sale, and sold by our regular sales channels as used equipment inventory.  These product units often involve refurbishing, provision of an equipment warranty, and were conducted as sales in our normal and ordinary course of business. The transfer amount is the product unit&#146;s net book value and the sale transaction is accounted for as revenue and cost of goods sold. </font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Note 1.  Summary of Significant Accounting Policies, page 31</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Revenue Recognition, page 33</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 3.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>We see that your revenue recognition policies were changed in the third quarter of 2005 such that you began recognizing revenue for certain products at the time of shipment.  You disclose that you changed the accounting after determining that the equipment had reached a point of maturity and stability such that product acceptance could be assured by testing at the factory prior to shipment and that the installation could be considered a separate element.  Please tell us the evidence that you considered in determining that product acceptance could be assured by testing at the factory.  Tell us how you demonstrated that performance of the equipment, once installed and operated at the customer&#146;s facility, would not be different from that tested prior to shipment.  We reference SAB Topic 13 (A)(3)(b).</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>The Company&#146;s revenue recognition policy was changed for our sales of automated programming systems. Our sales are typically sold ExWorks from our factory and have no customer acceptance provision.  These systems are standard products with published product specifications and are configurable with standard options. Our PS family of automated programming systems are stand alone pieces of equipment and not attached or integrated with the customer&#146;s other factory equipment. Our ProLINE RoadRunner family of automated systems connects to an assembly line like a parts feeder using the standard feeder connections on the SMT assembly line.  Our situation is similar to the revenue recognition referenced in SAB Topic 13 (A)(3)(b) Question #1 Interpretive Response (b) with our 30 day return for any reason policy and (c) with our warranty provisions for our product
specifications. </font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img3.jpg"><br> </p>




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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Brian Cascio, Division of Finance, S.E.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>November 8, 2007</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Page 3</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>During the third quarter of 2005, management evaluated our automated product lines, and as discussed in our forms 10-Q and 10-K, determined that our products had reached a point of maturity and stability such that product acceptance could be assured by testing at the factory prior to shipment and that the installation could be considered a separate element. The evidence this evaluation was based upon included having established standardized factory production of the units, results from batteries of tests of product performance to our published specifications, quality inspections and installation standardization, as well as past product operation validation with customers and the history provided by our installed base of products the current versions were based upon. </font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>Our factory testing is done in factory conditions typical of our customers.  We have extensive experience with the operation of many versions of these products (since 1999 for the PS family and 2000 for the ProLINE RoadRunner family,) which validates the performance of the equipment once installed at the customer&#146;s site was not different from the factory tested performance. We have in place test procedures to verify that the machines perform according to our published specifications and tests the customer&#146;s specific configuration and sample devices in the factory.  Finally, our experience has been that product returns of our automated systems are rare.</font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 4.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>As a related matter, we see that you consider the product and installation as separate units of accounting under EITF 00-21.  In your response and in future filings, please clarify how objective and reliable standalone (not including installation) fair value of the product is derived considering that products such as the ProLine RR are unique in the marketplace.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>The Company measures the standalone fair value of the product versus the service installation value component by the amount it pays to independent representative service groups or the amount of additional discount given to independent distributors to provide the service installation (published price).  Future filings will include this disclosure.</font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 5.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>We reference your disclosure that reserves for sales returns are established based on historical return data and estimates for new items.  In your response and in future filings, please disclose the terms of your sales return policy.  Please address how your accounting complies with SFAS 48, including how you can make a reasonable estimate of the amount of future returns for new items.  In addition, please tell us and disclose any changes in estimate that resulted in a decrease to sales return allowances from 2004 to 2006 while sales were increasing during the same period.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>
The  Company  has a stated  return  policy that  customers  can return  standard
products for any reason within 30 days after delivery provided that the returned
product  is  received  in  its  original  condition,   including  all  packaging
materials, for a refund of the price paid less a restocking charge of 30% of the
total amount invoiced for the product returned, unless such restocking charge is
waived in writing by Data I/O. </font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img4.jpg"><br> </p>




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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Brian Cascio, Division of Finance, S.E.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>November 8, 2007</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Page 4</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>In practice typical of our industry, the Company at its discretion, accepts additional returns and waives restocking fees when customer situations merit this accommodation.  For our major automation products returns are rare. </font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>In accordance with SFAS 48 provisions for revenue recognition, the price is fixed or determinable at the date of the sale.  The buyer has paid or is obligated to pay and the obligation is not contingent on resale of the product. The buyer&#146;s obligation would not be changed in the even of theft, physical destruction or damage to the product. The buyer acquiring the product for resale has economic substance apart from the Company. The Company does not have significant obligations for future performance to directly bring about the resale of the product by the buyer.  The estimates are able to be reasonably made under SFAS 5 for future returns of new items, as our products typically build upon each other with shared core technologies, use off-the-shelf subsystems, and share similar applications with a wide variety of customers.  For all automated systems, testing of
the customer&#146;s specific configuration and sample devices in the factory is performed.  For non-automated systems, standard tests in our factory are performed, as well as a test with any customer&#146;s new device support adapter. </font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>The change in the sales allowance for returns from 2004 to 2006 relate to the history and experience of decreasing actual returns, despite increased sales, which is attributed to the business shifting to more automated products for which returns are rare, as well as quality initiatives that raised our initial delivery quality and our products maturing and gaining acceptance and a larger installed base in the market.</font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>New Accounting Pronouncements, page 35</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 6.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>We see that you adopted SAB 108 during 2006 and recorded the correction of an error related to the accrual of audit fees as a cumulative effect adjustment at January 1, 2006.  In future filings, please disclose when and how the error being corrected arose.  Refer to Question 3 of SAB 108.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>Future filings will include this disclosure.  The error existed prior to 2000 (as far back as we have records on site) and arose as the Company&#146;s practice had been to consistently accrue the audit fees based on the year audited versus when the services were performed.</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img5.jpg"><br> </p>




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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Brian Cascio, Division of Finance, S.E.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>November 8, 2007</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Page 5</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Note 15.  Share-Based Compensation, page 40</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 7.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font size=2>We see that volatility used in calculating the fair value of share-based awards significantly decreased from 1.03 in 2004 to .65 in 2006.  Please tell us and revise future filings to disclose the change in estimates that resulted in this variation.  Additionally, we see that volatility is based on historical volatility of the company&#146;s stock and includes consideration of implied volatility for comparable entities within your industry.  Please tell us how your calculation of volatility complies with SAB Topic 14D(1).</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>
The Company&#146;s Response:</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>
During the first three quarters of 2005 and prior,  the Company used  historical
volatility  over the  contractual  term of the option (six years) as the measure
for estimating expected volatility.  As such, the historical volatility included
price  observations  during 1998 to 2005 of which  included  an  extraordinarily
volatile  period in stock price.  Data  I/O&#146;s  stock price  fluctuated from
$6.44  in  March  2000  to $ .54  in  July  2002.  The  Company  considers  this
fluctuation as atypical and not likely or rare to occur in future periods.  This
fluctuation  resulted in  variations  of the option life and changes in exercise
behavior of the employees.  Certain  options became  &#147;underwater&#148;  and
remained  underwater until 2005.  Employees also exercised options more often as
the options vested.  During 2001 and 2002, the Company also experienced  several
considerable  company-wide  employee  layoffs  and  massive  restructuring  also
affecting the stock option exercise  behavior of the employees.  Data I/O&#146;s
largest  customer base (about 40%) was the telecom industry and with the dot com
and telecom industry collapse, Data I/O&#146;s revenues dropped from $43 million
in 2000 to $23 million in 2002.  At the same time the  manufacturing  in the USA
and Western  Europe  significantly  shifted to low labor cost regions like China
and Eastern  Europe which  resulted in the company  shifting  resources to those
growing  manufacturing  geographies.  Finally,  we  shifted  our  focus  to  the
manufacturing  solutions,  especially  for  the  wireless  market,  and  saw our
traditional  engineering programmer market dramatically shrink due to technology
and  competition.  The  volatility of the company and also our stock during this
period was extreme and not in our belief  reasonable  to use in  projecting  our
future stock volatility.</font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>
Therefore,  in  accordance  with SAB  Topic  14D(1),  exclusion  of  periods  of
historical  data was considered by the Company and was adopted during the fourth
quarter of 2005. The Company  considers the 2002 time period due to the decrease
in stock price and company  massive  restructuring  as needing to be disregarded
when  estimating  expected  volatility and that these events are not expected to
occur  during  the  expected  term  of  the  options.  By  excluding  the  price
observations  in 2002 and by reducing the expected option life to better support
employee  behavior,  the  volatility  measure  decreased  to .65 for the  fourth
quarter of 2005  (average  was .79 for 2005) and .65 in 2006.  Additionally,  to
validate the new calculated factor, the Company reviewed the volatility measures
of other companies within our industry.  Our factor was observed to be generally
consistent with those at the high end of the industry groups range of volatility
factors.  In  retrospect,  we have continued to calculate the volatility for the
period of the  disregarded  2002 time frame and find that our volatility  factor
has reasonably  approximated the estimated  revision used at the end of 2005 and
for 2006. Future filings will include expanded disclosure.</font></font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:justify;'><font color="#FF0000"><font size=2>&nbsp;</font></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img6.jpg"><br> </p>




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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Brian Cascio, Division of Finance, S.E.C.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>November 8, 2007</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Page 6</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Form 10-Q for the period ended June 30, 2007</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Condensed Consolidated Financial Statements</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Staff Comment No. 8.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>Please revise future filings to include a reconciliation of the beginning and ending business restructuring liability balances showing separately the changes during the period attributable to costs incurred and charged to expense, costs paid or otherwise settled, and any adjustments to the liability with an explanation of the reason(s) therefore, as required by paragraph 20 of SFAS 146.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>The Company&#146;s response:</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="329" style=' border-collapse:collapse'>
    <tr>
        <td width="48" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p ><font size=1>&nbsp;</font></p> </td>
        <td width="281" nowrap valign=top style='padding:0in 0in 12.0pt 0in; '>
            <p  style='margin-bottom:0in'><font color="#FF0000"><font size=2>Future filings will include this disclosure.  </font></font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>The Company acknowledges that:</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p ><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>the company is responsible for the adequacy and accuracy of the disclosure in the filing; </font></p> </td> </tr></table>
</div>



<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p ><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>staff comments or changes to disclosures in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</font></p> </td> </tr></table>
</div>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p ><font size=1>&nbsp;</font></p> </td>
        <td width="24" valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:5.0pt 0in 5.0pt 0in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>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> </td> </tr></table>
</div>


<p style=' margin-bottom:5pt; margin-top:5pt;text-align:left;'><font size=2>Thank you for your review of our response letter. If you should have any questions regarding our response letter, please do not hesitate to contact me at (206) 903-8803 or Joel Hatlen (chief financial officer of the Company) at 425 881-6444 ext. 6816.</font></p>

<p style=' margin-bottom:24pt; margin-top:0pt; margin-left:3in;text-align:left;'><font size=2>Sincerely,</font></p>

<p style=' margin-bottom:0pt; margin-top:36pt; margin-left:3in;text-align:left;'><font size=2>/s/ Kimberley R. Anderson</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:3in;text-align:left;'><font size=2>Kimberley R. Anderson</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:left;'><font size=2>&nbsp;</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse'>
    <tr>
        <td width="48" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>cc:</font></p> </td>
        <td  valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Joel Hatlen, Data I/O Corporation</font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:12pt; margin-top:0pt; margin-left:0.5in;text-align:left;'><font size=2>Scott Davison, Grant Thornton LLP</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:0.5in; text-indent:-0.5in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><img src="img7.jpg"><br> </p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>




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-----END PRIVACY-ENHANCED MESSAGE-----
