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<SEC-DOCUMENT>0000000000-07-015995.txt : 20080327
<SEC-HEADER>0000000000-07-015995.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20070330123147
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-015995
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070330

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IRIDEX CORP
		CENTRAL INDEX KEY:			0001006045
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		IRS NUMBER:				770210467
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1212 TERRA BELLA AVE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043
		BUSINESS PHONE:		6509404700

	MAIL ADDRESS:	
		STREET 1:		1212 TERRA BELLA AVENUE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-06-006565
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      March 30, 2007

Via U.S. Mail and Facsimile (650-940-4710)

Barry G. Caldwell
President, Chief Executive Officer, and Director
Iridex Corporation
1212 Terra Bella Avenue
Mountain View, CA 94043-1824

	Re:	Iridex Corporation
		Form 10-K for the Fiscal Year Ended December 31, 2005
		Filed April 3, 2006
		Form 10-Q for the Quarterly Period Ended July 1, 2006
		Filed December 22, 2006
		File No. 0-27598

Dear Mr. Caldwell:

      We have reviewed your response letter dated February 28,
2007
and we have the following comment.  We welcome any questions you
may
have about our comment or on any other aspect of our review.  Feel
free to call us at the telephone numbers listed at the end of this
letter.

General
1. We refer you to the last paragraph of your response to our
prior
comment 1.  Please advise us whether the products exported to Iran
are among the products described in your response.  If they are
not,
please describe those products.  Provide the same type of
materiality
analysis regarding the products exported to Iran as we previously
requested regarding your products sold into Sudan and Syria.
Discuss
whether the products exported to Iran have military uses; whether,
to
the best of your knowledge, understanding and belief, any of the
products have been put to military use in Iran; and, if so, the
military uses of which you are aware.

Please advise us of the outcome of your investigation into the
Iranian exports upon its completion.

* * * * *

      Please respond to these comment within 10 business days or
tell
us when you will provide us with a response.  Please file your
response letter on EDGAR.

      Please understand that we may have additional comments after
we
review your response to our comment.  Please contact Pradip
Bhaumik,
Attorney-Advisor, at (202) 551-3333 if you have any questions
about
the comment or our review.  You may also contact me at (202) 551-
3470.

								Sincerely,



								Cecilia D. Blye, Chief
								Office of Global Security
Risk



cc: 	Peggy Fisher
		Assistant Director
	Division of Corporation Finance
Barry G. Caldwell
Iridex Corporation
March 30, 2007
Page 1





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