Research Frontiers Incorporated
                      240 Crossways Park Drive
                    Woodbury, New York 11797-2033
                            516-364-1902


                                             May 28, 2009

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C.  20549
Attention: Ryan Houseal, Esq.

Re:  Research Frontiers Incorporated;
     Registration Statement on Form S-3 (Reg. No.333-159093)

Dear Mr. Houseal:

     Research Frontiers Incorporated (the "Registrant") hereby
requests pursuant to Rule 461 the acceleration of the effective date
by the Commission of the above-referenced Registration Statement
which was filed with the Commission on May 8, 2009 to become
effective as early as possible on May 28, 2009 at 4:00 p.m. Eastern
time, or as soon as practicable thereafter.

     The Registrant acknowledges that the disclosure contained in
the Registration Statement is the responsibility of the Registrant.
The Registrant acknowledges that staff comments or changes in
response to staff comments in the proposed disclosure in the
Registration Statement may not be asserted as a defense in any
proceeding which may be brought by any person with respect to this
matter.  The Registrant also represents to the Commission that
should the Commission or the staff, acting pursuant to delegated
authority, declaring the filing of the Registration Statement effective,
it does not foreclose the Commission from taking any action with
respect to the filing and the Registrant represents that it will not
assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.

     The Registrant further acknowledges that the action of the
Commission or the staff, acting pursuant to delegated authority, in
declaring the Registration Statement effective does not relieve the
Registrant from its full responsibility for the adequacy and accuracy
of the disclosure contained in the Registration Statement.

     In requesting acceleration, the Registrant confirms its
awareness of its responsibilities under the Securities Act of 1933 and
the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above-captioned
Registration Statement.

                                     Very truly yours,

                                    /s/ Joseph M. Harary

                                     Joseph M. Harary, President and CEO