# EDGAR Filing Document

**Accession Number:** 0001138723
**File Stem:** 0000000000-25-008078
**Filing Date:** 2025-7
**Character Count:** 2233
**Document Hash:** 645091de4ad8e5de1696affa34f277b9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008078.hdr.sgml**: 20250930

**ACCESSION NUMBER**: 0000000000-25-008078

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250731

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACCURAY INC
- **CENTRAL INDEX KEY:** 0001138723
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 208370041
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288998

**BUSINESS ADDRESS:**
- **STREET 1:** 1240 DEMING WAY
- **CITY:** MADISON
- **STATE:** WI
- **ZIP:** 53717
- **BUSINESS PHONE:** 608-824-2800

**MAIL ADDRESS:**
- **STREET 1:** 1240 DEMING WAY
- **CITY:** MADISON
- **STATE:** WI
- **ZIP:** 53717
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950103-25-009333

## Text-Extract

```

                                                           July 31, 2025

Suzanne Winter
President and Chief Executive Officer
Accuray Incorporated
1240 Deming Way
Madison, WI 53717

       Re: Accuray Incorporated
           Registration Statement on Form S-3
           Filed July 28, 2025
           File No. 333-288998
Dear Suzanne Winter:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Conlon Danberg at 202-551-4466 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Alan F. Denenberg, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._