<SEC-DOCUMENT>0001193125-18-152804-index.html : 20180606
<SEC-HEADER>0001193125-18-152804.hdr.sgml : 20180606
<ACCEPTANCE-DATETIME>20180504161755
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-152804
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMERSION CORP
		CENTRAL INDEX KEY:			0001058811
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				943180138
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		50 RIO ROBLES
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134
		BUSINESS PHONE:		408-467-1900

	MAIL ADDRESS:	
		STREET 1:		50 RIO ROBLES
		CITY:			SAN JOSE
		STATE:			CA
		ZIP:			95134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMERSION HUMAN INTERFACE CORP
		DATE OF NAME CHANGE:	19980602
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g548707g75q50.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g548707g75q50.jpg

</DOCUMENT>
</SEC-DOCUMENT>