CSP INC /MA/ — Proxy Solicitation & Information Statement 2013

Jan 28, 2013

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Foley Hoag LLP Seaport World Trade Center West 155 Seaport Boulevard Boston, MA 02210-2600 617 832 1000 main 617 832 7000 fax

January 29, 2013
Via EDGAR

Re: CSP Inc. (CIK 0000356037) Definitive Proxy Statement on Schedule 14A File No. 000-10843

Dear Ms. Kim:

This letter constitutes supplemental correspondence on behalf of CSP Inc. (the “Company”) and is being filed in connection with the above-referenced filing (the “Definitive Proxy”).

As a courtesy to the Staff, two copies of the Definitive Proxy are being provided under separate cover, along with two additional copies that have been marked to show the changes that have been made thereto (as compared with Amendment No. 5 to Preliminary Proxy Statement on Schedule 14A filed by the Company on January 28, 2013).

Sincerely,

/s/ Joel D. Needleman

Joel D. Needleman

JDN