Acacia Research Corporation
4 Park Plaza, Suite 550
Irvine, California 92614
November 19, 2020
SUBMITTED VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ruairi Regan
| Re: | Acacia Research Corporation Acceleration Request | |
| Registration Statement on Form S-3 (File No. 333-249984) |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 P.M. Eastern Time on November 23, 2020.
Should the Securities and Exchange Commission have any questions regarding this acceleration request, please do not hesitate to contact Mark L. Skaist, an attorney with the undersigned’s outside legal counsel, Stradling Yocca Carlson & Rauth, P.C., via telephone at (949) 725-4117 or via email at mskaist@sycr.com.
| Sincerely, | |
| ACACIA RESEARCH CORPORATION | |
| /s/ Clifford Press | |
| Clifford Press | |
| Chief Executive Officer |
cc:
Acacia Research Corporation
Richard Rosenstein, Chief Financial Officer
Stradling Yocca Carlson & Rauth, P.C.
Mark L. Skaist, Esq.
Ryan C. Wilkins, Esq.
Peter Hong, Esq.