WEXLER BURKHART HIRSCHBERG & UNGER LLP

ATTORNEYS AND COUNSELORS AT LAW 

 

377 OAK STREET

CONCOURSE LEVEL C2

GARDEN CITY, NEW YORK 11530 

  

STEPHEN B. WEXLER

DAVID HIRSCHBERG

MARTIN P. UNGER

IAN J. FRIMET

 

 

 

TELEPHONE (516) 222-2230

ERROL A. BURKHART (8/38 –11/11)

 

 
   

FACSIMILE: (516) 745-6449

 

ASSOCIATE

MARIO C. LATTUGA

  
 
   

 GENERALINFO@WBHULAW.COM

 

OF COUNSEL

JOLIE G. KAHN

JOEL B. MEIROWITZ
 

 

 

WWW.WBHULAW.COM

 

 

 

November 8, 2017

 

VIA EDGAR

 

Bernard Nolan, Esq.

U.S. Securities and Exchange Commission

Washington, D.C. 20549

 

Re: Inpixon Proxy Statement on Schedule 14A

 

The purpose of this letter is to confirm that the below table has been inserted on p. 26 of the aforesaid proxy statement in lieu of the table filed in Amendment No. 1 to Schedule 14A, which was filed on November 6, 2017:

 

Proposed Ratio  

Number of

Common Shares

Authorized

    

Approximate

Number of

Common Shares

Outstanding

    

Approximate

Number of

Unreserved

Common Shares

Available for

Future Issuance

  
1-for-5     50,000,000       3,211,027       46,788,973  
1-for-50     50,000,000       321,103       49,678,897  

    

I confirm that the above table will be set forth as above in the Definitive Schedule 14A to be filed upon your approval to so file.

 

Thank you for your consideration in this matter.

 

Very truly yours,

 

Jolie Kahn