Mail Stop 4628

                                                             August 30, 2018

Via E-Mail
William M. Moore
Chief Executive Officer
Iridex Corporation
1212 Terra Bella Avenue
Mountain View, CA 94043

       Re:     Iridex Corporation
               Form 10-K for the Fiscal Year Ended December 30, 2017
               Filed March 14, 2018
               File No. 0-27598

Dear Mr. Moore:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comments.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comments, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

General

   1. In your letter to us dated August 17, 2015, you discussed contacts with
Syria. You
      disclose sales in the Middle East and Africa, regions that include Syria
and Sudan. Your
      disclosure does not discuss contacts with those countries. As you know,
Syria and Sudan
      are designated by the State Department as state sponsors of terrorism and
are subject to
      U.S. sanctions and/or export controls. Please describe to us the nature
and extent of any
      past, current, and anticipated contacts with Syria and Sudan since the
2015 letter,
      including with their governments, whether through subsidiaries,
distributors, resellers,
      affiliates, or other direct or indirect arrangements. Please also discuss
the materiality of
      any contacts, in quantitative terms and in terms of qualitative factors
that a reasonable
      investor would deem important in making an investment decision. Tell us
the
      approximate dollar amounts of any revenues, assets and liabilities
associated with Syria
 William M. Moore
Iridex Corporation
August 30, 2018
Page 2

       and Sudan for the last three fiscal years and the subsequent interim
period. Address for
       us the potential impact of the investor sentiment evidenced by
divestment and similar
       initiatives that have been directed toward companies that have
operations associated with
       U.S.-designated state sponsors of terrorism. Finally, tell us whether
any contacts involve
       dual use products and, if so, the nature of the dual uses.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Jennifer Hardy, Special Counsel, at (202) 551-3767 or
me at (202) 551-
3470 if you have any questions about the comments or our review.

                                                           Sincerely,

                                                           /s/ Cecilia Blye

                                                           Cecilia Blye, Chief
                                                           Office of Global
Security Risk

cc:    Amanda Ravitz
       Assistant Director