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Washington, D.C. | |||
May 18, 2009
VIA EDGAR AND FACSIMILE – (703) 813-6981
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Room 4561
Washington, D.C. 20549
| Attention: | Barbara C. Jacobs, Assistant Director |
Matthew Crispino
| Re: | Electronics For Imaging, Inc. |
Preliminary Proxy Statement on Schedule 14A
File No. 000-18805
Ladies and Gentlemen:
On behalf of Electronics For Imaging, Inc. (the “Company”), we are hereby filing a marked version of the Company’s above-referenced Preliminary Proxy Statement on Schedule 14A (the “Preliminary Proxy Statement”), which reflects changes made to the Preliminary Proxy Statement as initially filed with the Securities and Exchange Commission (the “Commission”) on May 5, 2009. The Preliminary Proxy Statement has been revised to reflect the Company’s responses to the comments received by facsimile on May 13, 2009 from the staff of the Commission. For your convenience, we have attached a copy of the marked Preliminary Proxy Statement to this letter.
Please do not hesitate to contact me by telephone at (650) 463-4661 or by fax at (650) 463-2600 with any questions or comments regarding this correspondence.
Very truly yours,
/s/ Robert A. Koenig
Robert A. Koenig
of LATHAM & WATKINS LLP
Attachment
| cc: | Bryan Ko, Electronics For Imaging, Inc. |
Justyna Rostocka, Electronics For Imaging, Inc.
Kathleen Wells, Latham & Watkins LLP