Acacia Research Corporation
500 Newport Center Drive
Newport Beach, CA 92660
May 13, 2014
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eiko Yaoita Pyles, Staff Accountant
| Re: | Extension of response period to Securities and Exchange Commission Staff (the “Staff”) comments made by letter dated May 1, 2014 |
Dear Ms. Pyles:
Acacia Research Corporation (the “Company”) is in receipt of the Staff comments made by letter dated May 1, 2014 (the “Comment Letter”) in connection with the Company’s Form 10-K for the Fiscal Year Ended December 31, 2013 Filed March 3, 2014 (File No. 000-26068). The Comment Letter requests that the Company provide a response to the Staff comments contained therein “within ten business days [of the receipt of the Comment Letter]” or that the Company advise the Staff when the Company will provide the requested response. Per our telephone conversation, the Company hereby notifies the Staff that the Company intends to provide its responses to the Staff comments contained in the Comment Letter on May 23, 2014.
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
