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<SEC-DOCUMENT>0000950134-07-016590.txt : 20080327
<SEC-HEADER>0000950134-07-016590.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20070802132409
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-07-016590
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070802

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
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">August&nbsp;2, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><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="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="7%"></TD>
    <TD width="3%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="right"><B>Re:</B></TD>
    <TD>&nbsp;</TD>
    <TD><B>Iridex Corporation<BR>
Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;31, 2005<BR>
Filed April&nbsp;3, 2006<BR>
Form&nbsp;10-Q for the Quarterly Period Ended July&nbsp;1, 2006<BR>
Filed December&nbsp;22, 2006<BR>
Form&nbsp;10-K for the Fiscal Year Ended December&nbsp;30, 2006<BR>
Filed March&nbsp;30, 2007<BR>
File No.&nbsp;0-27598</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Blye:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 June&nbsp;27, 2007, relating to the Company&#146;s Form 10-K for the fiscal year
ended December&nbsp;30, 2006 (the &#147;Form 10-K&#148;).
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.
</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>We note your response to comment 1 in our letter dated March&nbsp;30, 2007. You state in
your letters dated February&nbsp;28, 2007 and April&nbsp;30, 2007 that you have sold the OcuLight
SL/SLx Infrared (810 nm) solid-state laser into Iran, Sudan and Syria. Certain
solid-state lasers are on the Commerce Control List (&#147;CCL&#148;) maintained by the Commerce
Department&#146;s Bureau of Industry and Security, and thus are controlled items to which the
Export Administration Regulations apply. Please clarify for us whether your OcuLight
SL/SLx laser falls within the scope of the CCL and , if so, discuss for us your compliance
with U.S. export laws.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><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">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The product mentioned above has been classified by the U.S. Government as EAR99 and therefore
not subject to the CCL due to application of NLR standing. The Government CCATS referencing this
classification is G033985 to Iridex Corporation dated January&nbsp;23, 3004.</TD>
</TR>

</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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

<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"><I>2.</I></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><I>You state on page 34 of your </I><I>Form 10-K</I><I> for the fiscal year ended December&nbsp;30, 2006 that
certain of your products were distributed in Iran without U.S. governmental authorization. Please
describe for us the products so distributed; the circumstances of the unauthorized distribution(s);
how you became aware of the unauthorized distribution(s); any steps you have taken or will take to
address this matter with appropriate government authorities; potential fines and penalties
resulting from the unauthorized distribution(s); and the potential impact of the matter, including
fines and penalties, upon your reputation and financial condition.</I></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><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">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Please be advised that Iridex Corporation is in the process of preparing and submitting a
Voluntary Self Disclosure consistent with and authorized by, 15 CFR 764.5 to the United States
Office of Export Enforcement and concurrently to the United States Office of Foreign Asset Control.
In compliance with the regulations cited herein, this Voluntary Self Disclosure document will
include a full narrative of the exports relating to your inquiry.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><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">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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. The sale into Iran
was 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 sale there. We do not believe that this minimal involvement with
Iran is material to our business or that it constitutes a material investment risk for our
investors. 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 activity in Iran should be deemed material to a reasonable investor or
result in a negative impact to our reputation or financial condition.</TD>
</TR>

</TABLE>
</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">As requested by the Staff, the Company acknowledges that:
</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="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in
the filings;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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 the filings; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company 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.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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,
</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">Professional Corporation can be reached at (650)&nbsp;493-9300 and I may be reached at (650)
940-4700.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely, <BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Barry G. Caldwell
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Barry G. Caldwell&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD nowrap colspan="3" align="left">IRIDEX Corporation<BR>
President and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">cc: David J. Segre
</DIV>



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