VIA EDGAR
May 14, 2013
Mr. Mark P. Shuman
Branch Chief – Legal
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | Covisint Corporation | |
Registration Statement on Form S-1 CIK No. 00001563699 |
Dear Mr. Shuman;
On behalf of our client, Covisint Corporation, a Michigan corporation (the “Company”), we transmit herewith the Company’s Registration Statement on Form S-1 (the “Registration Statement”) for filing under the Securities Act of 1933, as amended.
In connection with the filing of the Registration Statement, a filing fee of $13,640 was previously transferred to the Commission’s account by federal wire transfer.
If you have any questions or comments concerning this submission, please contact me at (313) 465-7320.
Very truly yours,
/s/ Norman H. Beitner
Norman H. Beitner
