0001140361-18-035672.txt : 20180911 0001140361-18-035672.hdr.sgml : 20180911 20180807060518 ACCESSION NUMBER: 0001140361-18-035672 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VirnetX Holding Corp CENTRAL INDEX KEY: 0001082324 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 770390628 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 308 DORLA COURT STREET 2: SUITE 206 CITY: ZEPHYR COVE STATE: NV ZIP: 89448 BUSINESS PHONE: (831) 438-8200 MAIL ADDRESS: STREET 1: 308 DORLA COURT STREET 2: SUITE 206 CITY: ZEPHYR COVE STATE: NV ZIP: 89448 FORMER COMPANY: FORMER CONFORMED NAME: PASW INC DATE OF NAME CHANGE: 20001109 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC SOFTWORKS INC DATE OF NAME CHANGE: 19990322 CORRESP 1 filename1.htm
August 7, 2018

VIA EDGAR

Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff N. Kauten

Re:
VirnetX Holding Corporation
Registration Statement on Form S-3
File No. 333-226413
 
Acceleration Request
 
Requested Date:
August 13, 2018
 
Requested Time:
5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, VirnetX Holding Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-226413) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”).  Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Bradley L. Finkelstein at (650) 565-3514.

* * * *
 
 
Sincerely,
   
 
VIRNETX HOLDING CORPORATION
   
 
/s/ Kendall Larsen
   
 
Kendall Larsen
 
Chief Executive Officer

cc:
Bradley L. Finkelstein, Wilson Sonsini Goodrich & Rosati, Professional Corporation