[Orrick, Herrington & Sutcliffe LLP Letterhead]
May 12, 2005 | Hsinya Shen (650) 614-7340 hshen@orrick.com |
via Facsimile
CONFIDENTIAL
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Ms. Angela Crane
Re: | ESS Technology, Inc. |
Ladies and Gentlemen:
In response to Angela Crane’s letter dated May 3, 2005, setting forth the Staff’s comments regarding the fiscal year 2004 10-K of ESS Technology, Inc. (the “Company”), the Company intends to respond to the Staff’s comments by Monday, May 30, 2005.
Please advise Lowell Ness or Hsinya Shen of this office at (650) 614-7455 or (650) 614-7340, respectively, if you have any questions regarding the foregoing.
Sincerely,
/s/ Hsinya Shen
Hsinya Shen
cc: | Jim Boyd | |
Lowell Ness |