J.P. MORGAN SECURITIES LLC |
|
| CREDIT SUISSE SECURITIES (USA) LLC |
383 Madison Avenue |
|
| Eleven Madison Avenue |
New York, NY 10179 |
|
| New York, NY 10010 |
May 14, 2013
Re: | Cubic Corporation Registration Statement on Form S-1 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933 (the “Act”), we, as representatives of the several underwriters, wish to advise you that (i) the Registration Statement on Form S-1 as filed on February 25, 2013, as amended through May 13, 2013 and (ii) the Preliminary Prospectus dated May 13, 2013, will be distributed during the period May 13, 2013 to May 15, 2013 in at least the following amounts:
Registration Statement |
| Preliminary Prospectus |
9 to 9 Underwriters |
| 904 to Institutions, Dealers, |
We have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
In accordance with Rule 461 of the Act, we hereby join in the request of Cubic Corporation for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:00 p.m. Eastern Standard Time on May 15, 2013, or as soon thereafter as practicable.
[Remainder of page intentionally left blank]