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<SEC-DOCUMENT>0000950134-07-009588.txt : 20080327
<SEC-HEADER>0000950134-07-009588.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20070430191358
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-07-009588
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070430

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>corresp</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;IRIDEX LETTERHEAD&#093;
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt">April&nbsp;30, 2007

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B><I>Via EDGAR and Overnight Courier </I></B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ms.&nbsp;Cecilia D. Blye<BR>
Office of Global Security Risk<BR>
Division of Corporation Finance<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>
<DIV align="center">
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    <TD width="2%">&nbsp;</TD>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Re:</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>IRIDEX Corporation</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2005</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed April&nbsp;3, 2006</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Form&nbsp;10-Q for the Quarterly Period Ended July&nbsp;1, 2006</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Filed December&nbsp;22, 2006</B></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>File No.&nbsp;0-27598</B></TD>
</TR>
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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Ms.&nbsp;Blye:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of IRIDEX Corporation (&#147;we,&#148; the &#147;Company,&#148; or &#147;IRIDEX&#148;), we submit this letter in
response to comments from the staff of the Securities and Exchange Commission (the &#147;Staff&#148;)
received by letter dated March&nbsp;30 , 2007, relating to the Company&#146;s Form 10-K for the fiscal year
ended December&nbsp;31, 2005 (the &#147;Form 10-K&#148;) and the Company&#146;s Form 10-Q for the quarterly period
ended July&nbsp;1, 2006 (the &#147;Form 10-Q&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In this letter, we have recited the comments from the Staff in italicized type and have
followed each comment with the Company&#146;s response. Capitalized terms used but not defined herein
shall have the meanings ascribed thereto in the Form 10-K and Form 10-Q.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>General</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>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;</I></TD>
</TR>

</TABLE>
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</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
April&nbsp;30, 2007<BR>
Page 2

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>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.</I>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><I>Please advise us of the outcome of your investigation into the Iranian exports upon its
completion.</I>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Response</U>:<U> </U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Our business in Iran is comprised of the delivery and sale of medical lasers, laser delivery
devices and accessories exported for medical end use. Our sales into Iran have historically all
been conducted through third party distributors and these sales have not historically been
quantitatively or qualitatively material to our business or operations.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Transactions in Iran</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In our fiscal years 2004, 2005 and 2006 we received one purchase order through our third party
distributor for an end-customer located in Iran. We do not have any agreements, commercial
arrangements or contacts with the governments of Iran or, to our knowledge, with any entities
controlled by those governments.
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In December&nbsp;2005, we received a purchase order from Hamilens Co., a distributor in
Tehran, Iran for two OcuLight SLx Infrared Lasers, 20 Gauge straight Endoprobes and two
Dovetail lens filters with an aggregate purchase price equal to $39,040.00. The products
related to this order were shipped on December&nbsp;30, 2005. Iridex received a partial payment
of $15,472.00 in June&nbsp;2006 for this order.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>Description of Products that we have sold into Iran</U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>OcuLight SL/SLx Infrared (810)&nbsp;Solid-State Laser</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The OcuLight SL or SLx is an infrared photocoagulator console used to perform retinal
photocoagulation and glaucoma procedures including transscleral applications. These consoles are
available in two infrared output power ranges: OcuLight SL at 2 watts and the OcuLight SLx at 3
watts of power output.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>Ophthamalic Delivery Devices</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B><I>EndoProbe </I></B><B>&#150; </B>The EndoProbe or laser probe is used for endophotocoagulation, a retinal treatment
performed in a hospital operating room or surgery center. These sterile, disposable probes are
available in different styles.
</DIV>


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</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
April&nbsp;30, 2007<BR>
Page 3

</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Company&#146;s sales into Iran have not been material to our business or results of operations on
either a quantitative or qualitative basis and we do not believe that these sales constitute a
material investment risk for our investors. As discussed above, the aggregate value of the
Company&#146;s sales into Iran were $39,040.00 in fiscal 2005, which represented 0.1 % of our annual
revenues for that year. No sales have been made into Iran during fiscal 2006 or fiscal 2007. As
all of our sales into Iran were through a third party distributor, IRIDEX does not have any assets
located in Iran. To our knowledge, the Iranian government has not received cash or acted as
intermediaries in connection with our operations in Iran. Due to the immateriality of our activities in Iran from a financial standpoint
and the fact that the products that we marketed and sold in this country are medical products and
that the ultimate end-users of such products are healthcare providers, we do not believe that our
activities in Iran should be deemed material to a reasonable investor.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">To the best of our knowledge, understanding, and belief (i)&nbsp;none of our products, technologies or
services provided into Iran has military uses and (ii)&nbsp;none of our products, technologies or
services have been put to military use by Iran.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">*****
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with IRIDEX&#146;s responses to the Staff&#146;s comments, we acknowledge that we are
responsible for the adequacy and accuracy of the disclosure in our filings with the Securities and
Exchange Commission, Staff comments or changes to disclosure in response to Staff comments do not
foreclose the Securities and Exchange Commission from taking any action with respect to such
filings, and we may not assert Staff comments as a defense in any proceeding initiated by the
Securities and Exchange Commission or any person under the federal securities laws of the United
States.
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">United States Securities and Exchange Commission<BR>
April&nbsp;30, 2007<BR>
Page 4

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Please acknowledge receipt of this letter by stamping the enclosed duplicate of this letter
and returning it to the undersigned in the envelope provided.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We would like to discuss these comments and responses at your earliest convenience. David J.
Segre, Esq. and Todd C. Carpenter, Esq. of Wilson Sonsini Goodrich &#038; Rosati, Professional
Corporation can be reached at (650)&nbsp;493-9300, and I may be reached at (650)&nbsp;962-8848 ext. 3016.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="50%">&nbsp;</TD>
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    <TD width="45%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Sincerely,</TD>
</TR>
<TR>
<TD align="center" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Meryl Rains</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Meryl Rains</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">IRIDEX Corporation</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Financial Officer</TD>
</TR>
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</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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    <TD width="2%">&nbsp;</TD>
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    <TD width="70%">&nbsp;</TD>
</TR>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">cc:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Barry Caldwell</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Larry Tannenbaum
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">David J. Segre</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Todd C. Carpenter</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



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