Gina Hagedorn
phone: (503) 727-2059
email: GHagedorn@perkinscoie.com
August 7, 2008
VIA EDGAR
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-3628
Attn: Mark P. Shuman
Dear Mr. Shuman:
On behalf of our client, DMRC Corporation ("DMRC"), we received the Staff's comment letter dated July 24, 2008 concerning the above referenced Form 10-12B/A. The comment letter asks us to provide our written responses by August 7, 2008 or to tell the Staff when we will provide our responses. Through a telephone call to Ms. Jan Woo, we requested an extension of time in order to devote the appropriate amount of time and resources to consider the Staff's comments and to complete our responses. We expect to provide our responses to the comment letter by August 12, 2008.
If you have any questions, please contact John Thomas at (503) 727-2144 or the undersigned at (503) 727-2059.
Sincerely,
/s/ Gina Hagedorn
Gina Hagedorn
