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JAMES E. TOPINKA
Partner
(415) 591-1519
jtopinka@winston.com
April 10, 2012
VIA EMAIL
Mr. Russell Mancuso U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549
Re: OPTi Inc. Amendment No. 5 to Preliminary Consent Solicitation Statement on Schedule 14A Filed April 10, 2012 File No. 000-21422
Dear Mr. Mancuso:
Based on our telephone conversation this morning, OPTi Inc. (the “Company”) has amended its preliminary Consent Solicitation Statement (the “Statement”) and has filed Amendment No. 5 together with the required acknowledgment letter from the Company.
Please see the expanded disclosure on page 9 of the filed Statement concerning the unrelated public company.
Please advise me whether this resolves all pending comments so we can proceed to finalize the Statement for distribution to the Company’s shareholders. Thank you.
Sincerely,
/s/ James E. Topinka
cc: Ms. Allicia Lam, Securities and Exchange Commission (By Email) Mr. Michael Mazzoni, OPTi Inc. (By Email) | BEIJING
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