[Accuray Letterhead]
February 6, 2007
VIA EDGAR AND FACSIMILE(202) 772-9218
Securities
and Exchange Commission
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Jay Mumford Perry Hindin, Special Counsel Kristin Lochhead Brian Cascio |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (No. 333-138622) (the "Registration Statement") of Accuray Incorporated (the "Company"). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on February 7, 2007, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Laura Bushnell at (650) 463-2645.
The Company acknowledges the following:
Please do not hesitate to call Laura Bushnell at (650) 463-2645 if you have any questions regarding this request.
Very truly yours, | |
/s/ EUAN S. THOMSON, PH.D. Euan S. Thomson, Ph.D. President and Chief Executive Officer |