0001144204-15-059337.txt : 20151014 0001144204-15-059337.hdr.sgml : 20151014 20151014114806 ACCESSION NUMBER: 0001144204-15-059337 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20151014 DATE AS OF CHANGE: 20151014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CROSSROADS SYSTEMS INC CENTRAL INDEX KEY: 0001093207 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 742846643 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-172792 FILM NUMBER: 151157688 BUSINESS ADDRESS: STREET 1: 11000 NORTH MOPAC EXPRESSWAY CITY: AUSTIN STATE: TX ZIP: 78759 BUSINESS PHONE: 5123490300 MAIL ADDRESS: STREET 1: 11000 NORTH MOPAC EXPRESSWAY STREET 2: . CITY: AUSTIN STATE: TX ZIP: 78759 AW 1 v422155_aw.htm FORM AW

October 14, 2015

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mark P. Shuman, Esq.

Branch Chief – Legal

Re:

Crossroads Systems, Inc.
Request for Withdrawal of Post-Effective Amendment No. 3 to Form S-3
File No. 333-172792
Filed October 5, 2015

Ladies and Gentlemen:

On behalf of Crossroads Systems, Inc. (the “Company”), pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Act”), we hereby submit this letter to request the immediate withdrawal of the Company’s Post-Effective Amendment No. 3 (the “Amendment”) to its Registration Statement on Form S-3 with the file no. 333-172792, which was filed with the Securities and Exchange Commission on October 5, 2015.

The Company requests the withdrawal of the Amendment because a combined prospectus was filed for registration file numbers 333-172792 and 333-188549 with a post-effective amendment under file number 333-188549 pursuant to Rule 429(a) of the Act.

Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call me at (212) 451-2289 or Jason Cabico at (212) 451-2395.

	Very truly yours,
	/s/ Adam W. Finerman
	Adam W. Finerman

OlshanLetterMemoFax_blk-bottom.tif

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