<SEC-DOCUMENT>0001193125-16-694022.txt : 20160926
<SEC-HEADER>0001193125-16-694022.hdr.sgml : 20160926
<ACCEPTANCE-DATETIME>20160826170055
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ACCESSION NUMBER:		0001193125-16-694022
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160826

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
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<TITLE>Acceleration Request</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">August 26, 2016 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" COLSPAN="13"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S.&nbsp;Securities&nbsp;&amp;&nbsp;Exchange&nbsp;Commission</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100
F Street, N.E.</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3">Attention:</TD>
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<TD VALIGN="top" COLSPAN="7">Amanda&nbsp;Ravitz</TD></TR>
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<TD VALIGN="top" COLSPAN="7">Tom Jones</TD></TR>
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<TD VALIGN="top"><B>Re:</B></TD>
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<TD VALIGN="top" COLSPAN="7"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>IRIDEX Corporation</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><FONT
STYLE="white-space:nowrap">Registration&nbsp;Statement&nbsp;on&nbsp;Form&nbsp;S-3</FONT></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Filed August&nbsp;12, 2016</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>File No.&nbsp;333-213094</B></P></TD></TR>
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<TD VALIGN="top" COLSPAN="5"><B>Acceleration&nbsp;Request</B></TD>
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<TD VALIGN="top"><B>Requested&nbsp;Date:</B></TD>
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<TD VALIGN="top"><B>August 26, 2016</B></TD></TR>
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<TD VALIGN="top"><B>Requested&nbsp;Time:</B></TD>
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<TD VALIGN="top"><B>4:00 P.M. Eastern Time</B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 under the Securities Act of 1933, as amended, IRIDEX Corporation (the&nbsp;&#147;<B>Company</B>&#148;) hereby requests
that the above-referenced Registration Statement on Form S-3 (File No.&nbsp;333-213094) (the &#147;<B>Registration Statement</B>&#148;) be declared effective at the &#147;Requested Date&#148; and &#147;Requested Time&#148; set forth above or at such
later time as the Company or its counsel may orally request via telephone call to the staff (the &#147;<B>Staff</B>&#148;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;). Once the
Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich&nbsp;&amp; Rosati, Professional Corporation, by calling David J. Segre at (650)&nbsp;245-3424. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In connection with the acceleration request, the Company hereby acknowledges that: </P>
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<TD ALIGN="left" VALIGN="top">should the Commission or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
Statement; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%">&nbsp;</TD>
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<TD ALIGN="left" VALIGN="top">the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosure in the Registration Statement; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">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.
</TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * </P>

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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD VALIGN="top">IRIDEX CORPORATION</TD></TR>
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<TD VALIGN="bottom">/s/ Atabak Mokari</TD></TR>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Atabak Mokari</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Chief Financial Officer and
Vice President Corporate Development</P></TD></TR>
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<TD VALIGN="top">cc:</TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">William M. Moore, IRIDEX Corporation</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">David
J. Segre, Wilson Sonsini Goodrich &amp; Rosati, Professional Corporation</P></TD></TR>
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