December 2, 2013
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
RE: | Kofax Limited | |
Registration Statement on Form F-1 | ||
File No. 333-191554 |
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, we wish to advise you that as of the date hereof, approximately 350 copies of the Preliminary Prospectus dated November 22, 2013 were distributed as follows: 0 to prospective underwriters; approximately 330 to institutional investors; 0 to prospective dealers; and approximately 20 to individuals.
We will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, to the extent applicable.
We hereby join in the request of the registrant that the effectiveness of the above-referenced Registration Statement, as amended, be accelerated to 3:00 p.m. EST on December 4, 2013 or as soon thereafter as practicable.
Very truly yours, | ||||
Craig-Hallum Capital Group LLC | ||||
By: | /s/ Patricia Bartholomew | |||
Name: | Patricia Bartholomew | |||
Title: | Managing Partner |