| Norman H. Beitner | |||
| (313) 465-7320 | ||||
Honigman Miller Schwartz and Cohn LLP Attorneys and Counselors |
| Fax: (313) 465-7321 nbeitner@honigman.com |
|
VIA EDGAR
June 3, 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 |
| Amendment No. 1 to |
| Registration Statement on Form S-1 |
| File No. 333-188603 |
Ladies and Gentlemen:
On behalf of our client, Covisint Corporation, a Michigan corporation (the “Company”), we transmit herewith the Company’s Amendment No. 1. to Registration Statement on Form S-1 for filing under the Securities Act of 1933, as amended.
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
2290 First National Building • 660 Woodward Avenue • Detroit, Michigan 48226-3506
Detroit • Lansing • Oakland County • Ann Arbor • Kalamazoo