SEC Comment Letter for Peraso Inc. (PRSO) (CIK 0000890394) (PRSO) — Apr 17, 2009

Peraso Inc. (PRSO) (CIK 0000890394)
Date: April 17, 2009 · CIK: 0000890394 · Accession: 0000000000-09-020201

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File numbers found in text: 000-32929

Date

April 16, 2009

Author

Angela Crane

Form

UPLOAD

Company

Peraso Inc. (PRSO) (CIK 0000890394)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 3030 April 16, 2009

VIA U.S. MAIL

James W. Sullivan Chief Financial Officer Mosys, Inc. 755 N. Mathilda Avenue, Suite 100 Sunnyvale, California 94085 Re: Mosys, Inc. Form 10-K for the year ended December 31, 2007 Filed March 17, 2008 File No. 000-32929 Dear Mr. Sullivan: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. S i n c e r e l y , A n g e l a C r a n e B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3030
April 16, 2009

VIA U.S. MAIL

 James W. Sullivan Chief Financial Officer
Mosys, Inc.
755 N. Mathilda Avenue, Suite 100 Sunnyvale, California 94085
 Re: Mosys, Inc.
  Form 10-K for the year ended December 31, 2007
  Filed March 17, 2008   File No. 000-32929
Dear Mr. Sullivan:
  We have completed our review of your Form  10-K and related filings and do not, at this
time, have any further comments.             S i n c e r e l y ,
       A n g e l a  C r a n e         B r a n c h  C h i e f

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