Qualstar Corporation
31248 Oak Crest Drive, Suite 120
Westlake Village, California 91361
April 29, 2015
Mr. Larry Spirgel, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Re: Qualstar Corporation -- File No. 001-35810
Form 10-K for Fiscal Year Ended June 30, 2014 (filed September 29, 2014)
and Form 10-Q for the Period Ended December 31, 2014 (filed February 12, 2015)
Dear Mr. Spirgel,
This letter shall confirm that Qualstar Corporation (“Qualstar”) shall incorporate, to the extent applicable, the disclosures contained in Qualstar’s written response, dated April 10, 2015, to the Commission’s comment letter, dated March 13, 2015, in its future periodic reports filed with the Commission.
Please contact the undersigned at (805) 416-7014if you have any questions concerning the contents of this correspondence or if you require any additional information.
Very truly yours,
/s/ Louann Negrete
Louann Negrete, CFO
