LaserCard Corporation
1875 North Shoreline Boulevard,
Mountain View, CA 94043.
Tel (650) 969-4428.
Fax (650) 969-6121.
September 21, 2009
Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
| Re: | Your letter dated September 14, 2009 | |
| LaserCard Corporation | ||
| Form 10-K for the Fiscal Year Ended March 31, 2009 | ||
| Filed June 15, 2009 | ||
| Form 8-K dated July 27, 2009 | ||
| File No. 0-6377 |
Dear Ms. Collins:
We have reviewed your letter dated September 14, 2009 and we will provide responses as quickly as possible but in no event later than October 9, 2009.
Thank you for your consideration.
Sincerely,
/s/ Steven G. Larson
Steven G. Larson
Vice President, Finance
LaserCard Corporation