SEC Comment Letter for Peraso Inc. (PRSO) (CIK 0000890394) (PRSO) — Feb 16, 2011

Peraso Inc. (PRSO) (CIK 0000890394)
Date: Feb. 16, 2011 · CIK: 0000890394 · Accession: 0000000000-11-010228

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File numbers found in text: 000-32929

Date

February 16, 2011

Author

Not clearly detected

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UPLOAD

Company

Peraso Inc. (PRSO) (CIK 0000890394)

Letter

February 16, 2011 Mr. James W. Sullivan Chief Financial Officer Mosys, Inc. 3301 Olcott Street Santa Clara, California 95054 Re: Mosys, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 26, 2010 Form 10-Q for the Period Ended September 30, 2010 Filed November 3, 2010 File No. 000-32929 Dear Mr. Sullivan:

We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely,

Jeff Jaramillo Accounting Branch Chief

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February 16, 2011
  Mr. James W. Sullivan Chief Financial Officer Mosys, Inc.
3301 Olcott Street
Santa Clara, California 95054
 Re: Mosys, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 26, 2010 Form 10-Q for the Period Ended September 30, 2010 Filed November 3, 2010 File No.  000-32929
Dear Mr. Sullivan:

We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,

Jeff Jaramillo Accounting Branch Chief

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