[Cooley Letterhead]
VIA EDGAR
April 30, 2009
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | iPass Inc. |
Amendment 1 to Preliminary Proxy Statement on Schedule 14A filed April 29, 2009 |
File No. 0-50327 |
Ladies and Gentlemen:
On behalf of iPass Inc. (“Company”), enclosed please find a marked copy of the above referenced preliminary proxy statement, showing changes to the Company’s initial preliminary proxy statement, which was filed on April 17, 2009.
Please feel free to contact us with any questions.
/s/ Heather Rosmarin
Heather Rosmarin
cc: | David Tauber, General Counsel and Secretary, iPass, Inc. |
Brett White, Esq. |
Enc. |