Gina K. Eiben
PHONE: (503) 727-2059
EMAIL: GEiben@perkinscoie.com
May 23, 2013
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3628
| Attn: | Stephen Krikorian, Accounting Branch Chief |
| Morgan Youngwood, Staff Accountant |
| Re: | Digimarc Corporation |
| Form 10-K for the Fiscal Year Ended December 31, 2012 |
| Filed February 22, 2013 |
| Form 10-Q for the Quarterly Period Ended March 31, 2012 |
| Filed April 26, 2012 |
| File No. 001-34108 |
Dear Mr. Krikorian:
On behalf of our client, Digimarc Corporation (“Digimarc”), we received the comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) dated May 9, 2013 (the “Comment Letter”) relating to the above-referenced Form 10-K for the fiscal year ended December 31, 2012 filed on February 22, 2013 (the “Form 10-K”) and the above-referenced Form 10-Q for the quarterly period ended March 31, 2012 filed on April 26, 2012 (the “Form 10-Q,” and together with the Form 10-K, the “Filings”). The Comment Letter asks Digimarc to respond within ten business days by amending the Filings, providing the requested information or advising the Staff when Digimarc will provide the requested response. In order for Digimarc to devote the appropriate amount of time and resources to consider the Staff’s comments and to complete its response, we expect to respond to the Comment Letter by June 7, 2013.
May 23, 2013
Page 2
If you have any questions, please contact John Thomas at (503) 727-2144, or the undersigned at (503) 727-2059.
Sincerely,
/s/ Gina K. Eiben
Gina K. Eiben
| cc: | Ryan Houseal, Staff Attorney |
| Mark Shuman, Legal Branch Chief |
| Bruce Davis (Digimarc Corporation) |
| Robert Chamness (Digimarc Corporation) |
| Michael McConnell (Digimarc Corporation) |
| John R. Thomas (Perkins Coie LLP) |
| Roy W. Tucker (Perkins Coie LLP) |
