Intevac, Inc.
3560 Bassett Street
Santa Clara, CA 95054
March 28, 2014
BY EDGAR
Office of Mergers & Acquisitions
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Attention: | Christina Chalk, Esq. |
| Re: | Intevac, Inc. |
| PREC14A filed March 13, 2014 |
| File No. 0-26946 |
Ladies and Gentlemen:
In response to your request in the letter dated March 25, 2014 relating to the above-referenced filing, Intevac, Inc., a Delaware corporation (the “Company”), hereby acknowledges the following:
| 1. | The Company is responsible for the adequacy and accuracy of the disclosure in the Company’s filings; |
| 2. | Comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Company’s filings; and |
| 3. | The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* * *
| Very truly yours, | ||||
| INTEVAC, INC. | ||||
| By: | /s/ Jeffrey Andreson | |||
| Name: | Jeffrey Andreson | |||
| Title: | Executive Vice President, Finance and Administration, Chief Financial Officer, Treasurer and Secretary | |||
| cc: | Herbert P. Fockler, Wilson Sonsini Goodrich & Rosati, Professional Corporation |
| Melissa V. Hollatz, Wilson Sonsini Goodrich & Rosati, Professional Corporation |