13D Filing: GAMCO Investors and Guidance Software Inc. (GUID)

Guidance Software Inc. (NASDAQ:GUID): Mario Gabelli’s GAMCO Investors filed an amended 13D.

You can check out GAMCO Investors’ latest holdings and filings here.

Please follow GAMCO Investors (if you aren’t already doing so) to get real-time email alerts whenever we publish an article about GAMCO Investors or update its stock holdings.

Follow Mario J. Gabelli's GAMCO Investors

You can access the original SEC filing by clicking here.

Ownership Summary Table

Name Sole Voting Power Shared Voting Power Sole Dispositive Power Shared Dispositive Power Aggregate Amount Owned Power Percent of Class
Gabelli Funds 0.00%
GAMCO Asset Management Inc. I.D. No. 13-40445 0.00%
Teton Advisors, Inc. I.D. No. 13-4008049 0.00%
Gabelli Company Investment Advisers, Inc. I.D. No. 13-3379374 0.00%
GGCP, Inc. I.D. No. 13-3056041 0.00%
GAMCO Investors, Inc. I.D. No. 13-400786 0.00%
Associated Capital Group, Inc. I.D. No. 47-3965991 Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a) (b) 0.00%
Mario J. Gabelli 0.00%

Follow Mario J. Gabelli's GAMCO Investors

Page 1 of 17 – SEC Filing

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
SCHEDULE 13D
Under the Securities Exchange Act of 1934 (Amendment No. 1)
Guidance Software, Inc.
(Name of Issuer)
Common Stock, $0.001 par value per share
(Title of Class of Securities)
                                                                             ________401692108_________
(CUSIP Number)
David Goldman
GAMCO Investors, Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5000
(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)
______________________ September 14, 2017________________________
(Date of Event which Requires Filing of this Statement)
If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of §§ 240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box  .

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 2 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Gabelli Funds, LLC                           I.D. No.  13-4044523
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
   NONE
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   New York
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
NONE (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
NONE  (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
NONE  (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 3 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GAMCO Asset Management Inc. I.D. No.  13-4044521
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
 NONE
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   New York
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
NONE (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
NONE (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
 NONE (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    IA, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 4 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Teton Advisors, Inc.              I.D. No.  13-4008049
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
NONE
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   Delaware
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
NONE  (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
NONE  (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
 NONE (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS) 
    IA, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 5 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Gabelli & Company Investment Advisers, Inc.                                   I.D. No.  13-3379374
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
NONE
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   Delaware
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
 NONE (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
 NONE (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
 NONE (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO, IA

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 6 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GGCP, Inc.                                                                                                        I.D. No.  13-3056041
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
None
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   Wyoming
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
None     (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
None     (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
None     (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 7 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        GAMCO Investors, Inc.                                                                                           I.D. No.  13-4007862
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
None
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
  New York
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
None   (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
None     (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
None   (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 8 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Associated Capital Group, Inc.                                                                                  I.D. No. 47-3965991
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
None
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
  Delaware
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
NONE   (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
NONE   (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
NONE  (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    HC, CO

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 9 of 17 – SEC Filing

CUSIP No. 401692108
1
Names of reporting persons
I.R.S. identification nos. of above persons (entities only)
        Mario J. Gabelli
2
Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a) (a)
(b)
3
Sec use only
4
Source of funds (SEE INSTRUCTIONS)
None
5
Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)
6
Citizenship or place of organization
   USA
Number Of
Shares
Beneficially
Owned
By Each
Reporting
Person
With
: 7
:
:
:
Sole voting power
None   (Item 5)
: 8
:
:
:
Shared voting power
None
: 9
:
:
:
Sole dispositive power
None    (Item 5)
:10
:
:
:
Shared dispositive power
None
11
Aggregate amount beneficially owned by each reporting person
None   (Item 5)
12
Check box if the aggregate amount in row (11) excludes certain shares
(SEE INSTRUCTIONS)
13
Percent of class represented by amount in row (11)
0.00%
14
Type of reporting person (SEE INSTRUCTIONS)
    IN

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 10 of 17 – SEC Filing

Item 1. Security and Issuer
This Amendment No. 1 to Schedule 13D on the Common Stock of Guidance Software, Inc. (the “Issuer”), is being filed on behalf of the undersigned to amend the Schedule 13D, as amended (the “Schedule 13D”) which was originally filed on September 7, 2017.  Unless otherwise indicated, all capitalized terms used herein but not defined herein shall have the same meanings as set forth in the Schedule 13D.
Item 2. Identity and Background
Item 2 to Schedule 13D is amended, in pertinent part, as follows:
This statement is being filed by Mario J. Gabelli (“Mario Gabelli”) and various entities which he
directly or indirectly controls or for which he acts as chief investment officer.  These entities, except for LICT Corporation (“LICT), CIBL, Inc. (“CIBL”) and ICTC Group, Inc. (“ICTC”), engage in various aspects of the securities business, primarily as investment adviser to various institutional and individual clients, including registered investment companies and pension plans, and as general partner or the equivalent of various private investment partnerships or private funds.  Certain of these entities may also make investments for their own accounts.
The foregoing persons in the aggregate often own beneficially more than 5% of a class of equity securities of a particular issuer.  Although several of the foregoing persons are treated as institutional investors for purposes of reporting their beneficial ownership on the short-form Schedule 13G, the holdings of those who do not qualify as institutional investors may exceed the 1% threshold presented for filing on Schedule 13G or implementation of their investment philosophy may from time to time require action which could be viewed as not completely passive.  In order to avoid any question as to whether their beneficial ownership is being reported on the proper form and in order to provide greater investment flexibility and administrative uniformity, these persons have decided to file their beneficial ownership reports on the more detailed Schedule 13D form rather than on the short-form Schedule 13G and thereby to provide more expansive disclosure than may be necessary.
(a), (b) and (c) – This statement is being filed by one or more of the following persons: GGCP, Inc.  (“GGCP”), GGCP Holdings LLC (“GGCP Holdings”), GAMCO Investors, Inc. (“GBL”), Associated Capital Group, Inc. (“AC”), Gabelli Funds, LLC (“Gabelli Funds”), GAMCO Asset Management Inc. (“GAMCO”), Teton Advisors, Inc. (“Teton Advisors”), Gabelli & Company Investment Advisers, Inc. (“GCIA”), G.research, LLC (“G.research”), MJG Associates, Inc. (“MJG Associates”), Gabelli Foundation, Inc. (“Foundation”), MJG-IV Limited Partnership (“MJG-IV”),  Mario Gabelli, LICT, CIBL and ICTC.  Those of the foregoing persons signing this Schedule 13D are hereinafter referred to as the “Reporting Persons”.
GGCP makes investments for its own account and is the manager and a member of GGCP Holdings which is the controlling shareholder of GBL and AC.  GBL, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those named below.  AC, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those listed below.
GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser registered under the Investment Advisers Act of 1940, as amended (“Advisers Act”).  GAMCO is an investment manager providing discretionary managed account services for employee benefit plans, private investors, endowments, foundations and others.
GCIA, a wholly owned subsidiary of AC, is an investment adviser registered under the Advisers Act and serves as a general partner or investment manager to limited partnerships and offshore investment companies and other accounts.  As a part of its business, GCIA may purchase or sell securities for its own account.  GCIA is a general partner or investment manager of a number of funds or partnerships, including Gabelli Associates Fund, L.P., Gabelli Associates Fund II, L.P., Gabelli Associates Limited, Gabelli Associates Limited II E, ALCE Partners, L.P., Gabelli Capital Structure Arbitrage Fund LP, Gabelli Capital Structure Arbitrage Fund Limited, Gabelli Intermediate Credit Fund L.P., GAMA Select Energy + L.P., GAMCO Medical Opportunities L.P., and Gabelli Multimedia Partners, L.P.
G.research, a wholly owned subsidiary of GCIA, is a broker-dealer registered under the Securities Exchange Act of 1934, as amended (“1934 Act”), which as a part of its business regularly purchases and sells securities for its own account.
Gabelli Funds, a wholly owned subsidiary of GBL, is a limited liability company. Gabelli Funds is an investment adviser registered under the Advisers Act which provides advisory services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The GAMCO Growth Fund, The Gabelli Convertible and Income Securities Fund Inc., The Gabelli Value 25 Fund Inc., The Gabelli Small Cap Growth Fund, The Gabelli Equity Income Fund, The Gabelli ABC Fund, The Gabelli Global Content & Connectivity Fund, The Gabelli Gold Fund, Inc., The Gabelli Multimedia Trust Inc., The Gabelli Global Rising Income & Dividend Fund, The Gabelli Capital Asset Fund, The GAMCO International Growth Fund, Inc., The GAMCO Global Growth Fund, The Gabelli Utility Trust, The Gabelli International Small Cap Fund, The Gabelli Utilities Fund, The Gabelli Dividend Growth Fund, The GAMCO Mathers Fund, The Gabelli Focus Five Fund, The Comstock Capital Value Fund, The Gabelli Dividend and Income Trust, The Gabelli Global Utility & Income Trust, The GAMCO Global Gold, Natural Resources, & Income Trust, The GAMCO Natural Resources Gold & Income Trust, The GDL Fund, Gabelli Enterprise Mergers & Acquisitions Fund, The Gabelli ESG Fund, Inc., The Gabelli Healthcare & Wellness Rx Trust, The Gabelli Global Small and Mid Cap Value Trust, Gabelli Value Plus+ Trust, Gabelli Merger Plus+ Trust, The Gabelli Go Anywhere Trust, Bancroft Fund Ltd. and Ellsworth Growth & Income Fund Ltd. (collectively, the “Funds”), which are registered investment companies.  Gabelli Funds is also the investment adviser to the Gabelli Media Mogul NextShares, the Gabelli Food of All Nations NextShares and The GAMCO International SICAV (sub-funds GAMCO Merger Arbitrage and GAMCO All Cap Value), a UCITS III vehicle.
Teton Advisors, an investment adviser registered under the Advisers Act, provides discretionary advisory services to The TETON Westwood Mighty Mitessm Fund, The TETON Westwood Income Fund, The TETON Westwood SmallCap Equity Fund, The TETON Westwood Mid-Cap Equity Fund, and The TETON Westwood Intermediate Bond Fund.
MJG Associates provides advisory services to private investment partnerships and offshore funds.  Mario Gabelli is the sole shareholder, director and employee of MJG Associates.   MJG Associates is the Investment Manager of Gabelli International Limited and Gabelli Fund, LDC.  Mario J. Gabelli is the general partner of Gabelli Performance Partnership, LP.
The Foundation is a private foundation.  Mario Gabelli is the Chairman, a Trustee and the Investment Manager of the Foundation. Elisa M. Wilson is the President of the Foundation.
LICT is a holding company with operating subsidiaries engaged primarily in the rural telephone industry. LICT actively pursues new business ventures and acquisitions. LICT makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is the Chief Executive Officer, a director, and substantial shareholder of LICT.
ICTC is a holding company with subsidiaries in voice, broadband and other telecommunications services, primarily in the rural telephone industry. ICTC makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of ICTC.
CIBL is a holding company with interests in telecommunications operations, primarily in the rural telephone industry. CIBL actively pursues new business ventures and acquisitions. CIBL makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of CIBL.
Mario Gabelli is the controlling stockholder, Chief Executive Officer and a director of GGCP and Chairman and Chief Executive Officer of GBL. He is the Executive Chairman of AC.  Mario Gabelli is also a member of GGCP Holdings. Mario Gabelli is the controlling shareholder of Teton.
                             MJG-IV is a family partnership in which Mario Gabelli is the general partner.  Mario Gabelli has less than a 100% interest in MJG-IV.  MJG-IV makes investments for its own account.  Mario Gabelli disclaims ownership of the securities held by MJG-IV beyond his pecuniary interest.
The Reporting Persons do not admit that they constitute a group.
GAMCO is a New York corporation and GBL, AC, GCIA, and Teton Advisors are Delaware corporations, each having its principal business office at One Corporate Center, Rye, New York 10580. GGCP is a Wyoming corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.   GGCP Holdings is a Delaware limited liability corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.  G.research is a Delaware limited liability company having its principal officers at One Corporate Center, Rye, New York 10580.  Gabelli Funds is a New York limited liability company having its principal business office at One Corporate Center, Rye, New York 10580.  MJG Associates is a Connecticut corporation having its principal business office at 140 Greenwich Avenue, Greenwich, CT 06830.  The Foundation is a Nevada corporation having its principal offices at 165 West Liberty Street, Reno, Nevada 89501.  LICT is a Delaware corporation having its principal place of business as 401 Theodore Fremd Avenue, Rye, New York 10580. CIBL, Inc. is a Delaware corporation having its principal place of business as 165 West Liberty Street, Suite 220, Reno, NV 89501.  ICTC Group Inc. is a Delaware corporation having its principal place of business as 556 Main Street, Nome, North Dakota 58062.
For information required by instruction C to Schedule 13D with respect to the executive officers and directors of the foregoing entities and other related persons (collectively, “Covered Persons”), reference is made to Schedule I annexed hereto and incorporated herein by reference.
(d) – Not applicable.
(e) – Not applicable.
 (f) – Reference is made to Schedule I hereto.
Item 5. Interest In Securities Of The Issuer
Item 5 to Schedule 13D is amended, in pertinent part, as follows:
(a) As a result of the completion of the acquisition of the Issuer by Open Text Corporation, the Reporting Persons no longer have beneficial ownership of any of the Issuer’s shares.
(b) Information with respect to all transactions in the Securities which were effected during the past sixty days or since the most recent filing on Schedule 13D, whichever is less, by each of the Reporting Persons and Covered Persons is set forth on Schedule II annexed hereto and incorporated herein by reference.
 (e)                                The Reporting Persons cease to be beneficial owners of 5% or more of the Issuer’s common stock on September 14, 2017.

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 11 of 17 – SEC Filing

Signature
After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Dated: September 15, 2017
GGCP, INC.
MARIO J. GABELLI
By:/s/ David Goldman
     David Goldman
     Attorney-in-Fact
TETON ADVISORS, INC.
GABELLI FUNDS, LLC
By:/s/ David Goldman 
     David Goldman
     General Counsel – Gabelli Funds, LLC
    Counsel-Teton Advisors, Inc.
  GAMCO INVESTORS, INC.
By:/s/ Kevin Handwerker 
     Kevin Handwerker
                General Counsel & Secretary – GAMCO Investors, Inc.
ASSOCIATED CAPITAL GROUP, INC.
GAMCO ASSET MANAGEMENT INC.
GABELLI & COMPANY INVESTMENT ADVISERS, INC.
By:/s/ Douglas R. Jamieson 
     Douglas R. Jamieson
                    President & Chief Executive Officer – Associated Capital
Group, Inc.
      President – GAMCO Asset Management Inc.
      President – Gabelli & Company Investment Advisers, Inc.

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 12 of 17 – SEC Filing

                                                                                         SCHEDULE I
     Information with Respect to Executive
Officers and Directors of the Undersigned
Schedule I to Schedule 13D is amended, in pertinent part, as follows:
The following sets forth as to each of the executive officers and directors of the undersigned: his name; his business address; his present principal occupation or employment and the name, principal business and address of any corporation or other organization in which such employment is conducted.  Unless otherwise specified, the principal employer of each such individual is GAMCO Asset Management Inc., Gabelli Funds, LLC, Gabelli & Company Investment Advisers, Inc., G.research, LLC, Teton Advisors, Inc., Associated Capital Group, Inc. or GAMCO Investors, Inc., the business address of each of which is One Corporate Center, Rye, New York 10580, and each such individual identified below is a citizen of the United States.  To the knowledge of the undersigned, during the last five years, no such person has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors), and no such person was a party to a civil proceeding of a judicial or administrative body of competent jurisdiction as a result of which he was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities law or finding any violation with respect to such laws except as reported in Item 2(d) and (e) of this Schedule 13D.

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 13 of 17 – SEC Filing


GAMCO Investors, Inc.
Directors:
               Edwin L. Artzt
Raymond C. Avansino
              Leslie B. Daniels
Former Chairman and Chief Executive Officer
Procter & Gamble Company
900 Adams Crossing
Cincinnati, OH 45202
Chairman & Chief Executive Officer
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501
Director
c/o GAMCO Investors, Inc.
One Corporate Center
Rye, NY 10580
Mario J. Gabelli
              Elisa M. Wilson
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman & Chief Executive Officer of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
Director
c/o GAMCO Investors, Inc.
One Corporate Center
Rye, NY 10580
               Eugene R. McGrath
Former Chairman and Chief Executive Officer
Consolidated Edison, Inc.
4 Irving Place
New York, NY 10003
               Robert S. Prather
President & Chief Executive Officer
Heartland Media, LLC
1843 West Wesley Road
Atlanta, GA 30327
Officers:
Mario J. Gabelli
Chairman and Chief Executive Officer
Henry G. Van der Eb
Bruce N. Alpert
Agnes Mullady
Kevin Handwerker
Senior Vice President
Senior Vice President
Senior Vice President
Executive Vice President, General Counsel and Secretary
GAMCO Asset Management Inc.
Directors:
Douglas R. Jamieson
Regina M. Pitaro
William S. Selby
Officers:
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer – Value Portfolios
Douglas R. Jamieson
               David Goldman
President, Chief Operating Officer and Managing Director
General Counsel, Secretary & Chief Compliance Officer
Gabelli Funds, LLC
Officers:
Mario J. Gabelli
Chief Investment Officer – Value Portfolios
Bruce N. Alpert
Executive Vice President and Chief Operating Officer
               Agnes Mullady
President and Chief Operating Officer – Open End Fund Division
               David Goldman
General Counsel
Gabelli Foundation, Inc.
Officers:
                Mario J. Gabelli
Chairman, Trustee & Chief Investment Officer
                Elisa M. Wilson
                Marc Gabelli
                Matthew R. Gabelli
                Michael Gabelli
President
Trustee
Trustee
Trustee
MJG-IV Limited Partnership
Officers:
                 Mario J. Gabelli
General Partner

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 14 of 17 – SEC Filing

GGCP, Inc.
Directors:
               Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman & Chief Executive Officer of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
Marc Gabelli
President – GGCP, Inc.
Matthew R. Gabelli
Vice President – Trading
G.research, Inc.
One Corporate Center
Rye,  NY 10580
              Michael Gabelli
President & COO
Gabelli & Partners, LLC
One Corporate Center
Rye, NY 10580
              Frederic V. Salerno
Chairman
Former Vice Chairman and Chief Financial Officer
Verizon Communications
               Vincent S. Tese
Executive Chairman – FCB Financial Corp
Officers:
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer
              Marc Gabelli
President
               Silvio A. Berni
Vice President, Assistant Secretary and Controller
GGCP Holdings LLC
Members:
              GGCP, Inc.
              Mario J. Gabelli
Manager and Member
Member

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 15 of 17 – SEC Filing

Teton Advisors, Inc.
Directors:
Stephen G. Bondi
               Nicholas F. Galluccio
               Vincent J. Amabile
               John Tesoro
Chairman of the Board
Chief Executive Officer and President
Officers:
               Nicholas F. Galluccio
               Michael J. Mancuso
               Tiffany Hayden
See above
Chief Financial Officer
Secretary

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 16 of 17 – SEC Filing


Associated Capital Group, Inc.
Directors:
Mario J. Gabelli
Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
Chairman & Chief Executive Officer of GAMCO Investors, Inc.
Executive Chairman of Associated Capital Group, Inc.
Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
Richard L. Bready
Former Chairman and Chief Executive Officer
Nortek, Inc.
50 Kennedy Plaza
Providence, RI 02903
              Douglas R. Jamieson
President and Chief Executive Officer
              Bruce Lisman
Former Chairman – JP Morgan – Global Equity Division
Daniel R. Lee
Chief Executive Officer
Full House Resorts, Inc.
4670 South Ford Apache Road, Suite 190
Las Vegas, NV 89147
              Salvatore F. Sodano
Vice Chairman of the Board
              Frederic V. Salerno
See above
Officers:
Mario J. Gabelli
               Douglas R. Jamieson
               Patrick Dennis
               Kevin Handwerker
              David Fitzgerald
Executive Chairman
President and Chief Executive Officer
Executive Vice President and Chief Financial Officer
Executive Vice President, General Counsel and Secretary
Assistant Secretary
Gabelli & Company Investment Advisers, Inc.
Directors:
              Douglas R. Jamieson
Officers:
              Douglas R. Jamieson
Patrick Dennis
Kevin Handwerker
David Fitzgerald
Chief Executive Officer and President
Executive Vice President, Chief Financial Officer
Executive Vice President, General Counsel and Secretary
Assistant Secretary
G.research, LLC
Officers:
               Cornelius V. McGinity
               Patrick Dennis
               Maria Gigi
President
Executive Vice President and Chief Financial Officer
Controller and Financial Operations Principal
Bruce N. Alpert
               Douglas R. Jamieson
               Kevin Handwerker
               David Fitzgerald
               Josephine D. LaFauci
Vice President
Secretary
Assistant Secretary
Assistant Secretary
Chief Compliance Officer

Follow Guidance Software Inc. (NASDAQ:GUID)

Page 17 of 17 – SEC Filing

               SCHEDULE II
INFORMATION WITH RESPECT TO
TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR
SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)
                                   SHARES PURCHASED        AVERAGE
                        DATE            SOLD(-)             PRICE(2)
 COMMON STOCK-GUIDANCE SOFTWARE, INC.
          GABELLI & COMPANY INVESTMENT ADVISERS,INC.
                       9/14/17          101,400-            7.1000
              GABELLI ASSOCIATES LTD II E
                       9/14/17           56,700-            7.1000
              GABELLI ASSOCIATES LTD
                       9/14/17           95,806-            7.1000
              GABELLI ASSOCIATES FUND II
                       9/14/17           40,300-            7.1000
              GABELLI ASSOCIATES FUND
                       9/14/17          123,601-            7.1000
          GAMCO ASSET MANAGEMENT INC.
                       9/14/17          240,000-            7.1000
          TETON ADVISORS, INC
                       9/14/17          360,105-            7.1000
          GABELLI FUNDS, LLC.
               GABELLI SMALL CAP GROWTH FUND
                       9/14/17           75,077-            7.1000
               GABELLI MERGER PLUS+ TRUST
                       9/14/17           73,300-            7.1000
               GABELLI MULTIMEDIA TRUST INC.
                       9/14/17           10,000-            7.1000
               GABELLI GO ANYWHERE TRUST
                       9/14/17           10,000-            7.1000
               THE GDL FUND
                       9/14/17           33,000-            7.1000
               GABELLI ENTERPRISE MERGERS & ACQUISITIONS FUND
                       9/14/17           16,000-            7.1000
               GAMCO MERGER ARBITRAGE
                       9/14/17          217,735-            7.1000
               GAMCO ALL CAP VALUE
                       9/14/17            1,000-            7.1000
               GABELLI ABC FUND
                       9/14/17          141,000-            7.1000
(1) PRICE EXCLUDES COMMISSION.
(2) THE TRANSACTIONS ON 9/14/17 ARE A RESULT OF THE COMPLETION OF THE
    ACQUISITION OF THE ISSUER BY OPEN TEXT CORPORATION.
17

Follow Guidance Software Inc. (NASDAQ:GUID)