Evans & Sutherland Computer Corporation
600 Komas Drive
Salt Lake City, Utah 84108
April 24, 2006
VIA EDGAR
Peggy Fisher, Esq.
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Evans & Sutherland Computer Corporation |
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| Preliminary Proxy Statement on Schedule 14A |
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| Filed April 5, 2006 |
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| File No. 001-14677 |
Dear Ms. Fisher:
Reference is hereby made to the letter, dated April 17, 2006 (the “Comment Letter”), of the Division of Corporation Finance of the Securities and Exchange Commission, with respect to the Preliminary Proxy Statement on Schedule 14A filed on April 5, 2006 by Evans & Sutherland Computer Corporation (the “Company”). As requested in the Comment Letter, the Company hereby acknowledges that:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
• staff comments or changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
• the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Yours truly, | ||
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| EVANS & SUTHERLAND | ||
| COMPUTER CORPORATION | ||
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| By: | /s/ James R. Oyler |
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| James R. Oyler | |
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| President and Chief Executive Officer |
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