November 24, 2010
VIA EDGAR
United States Securities and Exchange Commission
One Station Place
100 F Street, NE
Washington, D.C. 20549-4561
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Attn:
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Kathleen Collins
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Melissa Kindelan
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Re:
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VirnetX Holding Corporation
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Form 10-K for Fiscal Year Ended December 31, 2009 Filed March 31, 2010
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Form 10-Q for Fiscal Quarter Ended June 30, 2009 Filed August 9, 2010
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File No. 001-33852
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Ladies and Gentlemen:
On behalf of VirnetX Holding Corporation (the “Company”), we respectfully advise the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that we are in receipt of the Staff’s letter dated October 26, 2010 in connection with the above referenced filings by the Company. The Company expects that it will complete and submit its response to the Staff’s letter on or prior to December 3, 2010.
Please do not hesitate to call me at (650) 493-9300 if you have any questions or require additional information.
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Sincerely,
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WILSON SONSINI GOODRICH & ROSATI
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Professional Corporation
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/s/ Jeffrey Cannon
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Jeffrey Cannon
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