# EDGAR Filing Document

**Accession Number:** 0001138723
**File Stem:** 0000950103-25-010949
**Filing Date:** 2025-8
**Character Count:** 2318
**Document Hash:** 3f164ded047c2d99f587892c860b8c83
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-25-010949.hdr.sgml**: 20250930

**ACCESSION NUMBER**: 0000950103-25-010949

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250829

**FILER**: 

**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:** CORRESP

**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

August 29, 2025

***<u>VIA EDGAR TRANSMISSION</u>***

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

<br> Attention: Mr. Conlon Danberg

Re: Accuray Incorporated <br> Registration Statement on Form S-3<br> Registration No. 333-288998

Dear Mr. Danberg:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-288998) (the "**Registration Statement**") of Accuray Incorporated. We respectfully request that the Registration Statement be declared effective as of 9:00 A.M. Eastern Time on September 2, 2025 or as soon as practicable thereafter, or at such other time as our legal counsel, Davis Polk & Wardwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Alan F. Denenberg at (650) 752-2004.

[*Signature page follows*]

Very truly yours,

---

| | | |
|:---|:---|:---|
| **Accuray Incorporated** | **Accuray Incorporated** | **Accuray Incorporated** |
| By: | /s/ Jesse Chew | /s/ Jesse Chew |
|  | Name: | Jesse Chew |
|  | Title: | Senior Vice President, Chief Legal Officer and Corporate Secretary |

---

[*Signature Page to Acceleration Request*]