ITERIS, INC.
1515 South Manchester Avenue
Anaheim, California 92802
August 1,
2005
VIA FACSIMILE AND EDGAR
Securities
and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, DC 20549
Attention: Derek Swanson
- Re:
- Iteris, Inc.
Registration Statement on Form S-3 (File No. 333-121942)
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effectiveness of the above-referenced
Registration Statement to become effective at 5:00 p.m. Eastern time on Wednesday, August 3, 2005, or as soon thereafter as possible.
The
registrant hereby acknowledges that:
-
- should
the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking
any action with respect to the filing;
-
- 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 in the Registration Statement; and
-
- the
registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of
the United States.
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Sincerely, |
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ITERIS, INC. |
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By: |
/s/ JAMES S. MIELE James S. Miele
Chief Financial Officer |