Acacia Research Corporation
520 Newport Center Drive
Newport Beach, CA 92660
February 22, 2016
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Craig D. Wilson, Sr. Asst. Chief Accountant
| Re: | Extension of response period to United States Securities and Exchange Commission Staff (the “Staff”) comments made by letter dated January 25, 2016 |
Dear Mr. Wilson:
Acacia Research Corporation (the “Company”) is in receipt of the Staff comments made by letter dated January 25, 2016 (the “Comment Letter”) in connection with the Company’s Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 2, 2015 (File No. 000-26068). The Comment Letter requests that the Company provide responses to the Staff comments contained therein “within 10 business days [of the receipt of the Comment Letter]” or that the Company advise the Staff when it will provide the Staff with the requested response. The Company previously notified the Staff on February 3, 2016 that the Company intended to provide its responses to the Staff comments contained in the Comment Letter on February 22, 2016. The Company has since determined that it may require up to five (5) additional business days to provide its responses to the Staff comments contained in the Comment Letter. Therefore, the Company hereby notifies the Staff that the Company intends to provide its responses to the Staff comments contained in the Comment Letter no later than February 29, 2016.
Should you have any questions regarding the above, please do not hesitate to contact me at (949) 480-8300, or Mark Skaist, the Company’s legal counsel, at (949) 725-4117.
Very truly yours,
ACACIA RESEARCH CORPORATION
/s/ Clayton J. Haynes
Clayton J. Haynes
Chief Financial Officer and Treasurer