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SEC Comment Letter for Peraso Inc. (PRSO) (CIK 0000890394) (PRSO) — Jan 29, 2016

Peraso Inc. (PRSO) (CIK 0000890394)
Date: Jan. 29, 2016 · CIK: 0000890394 · Accession: 0000000000-16-062922

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File numbers found in text: 000-32929

Date
January 29, 2016
Author
/s/ Amanda Ravitz
Form
UPLOAD
Company
Peraso Inc. (PRSO) (CIK 0000890394)

Letter

Mail Stop 3030 January 29, 2016 Via E -mail Leonard Perham President and Chief Executive Officer MoSys, Inc. 3301 Olcott Street Santa Clara, CA 95054

Re: MoSys, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed March 13, 2015 File No. 000-32929

Dear Mr. Perham:

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Amanda Ravitz

Show Raw Text
Mail Stop 3030
January 29, 2016

Via E -mail
Leonard Perham
President and Chief Executive Officer
MoSys, Inc.
3301 Olcott Street
Santa Clara, CA 95054

Re: MoSys, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2014
Filed March 13, 2015
File No. 000-32929

Dear Mr. Perham:

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Amanda Ravitz

 Amanda Ravitz
Assistant Director
Office of Electronics and Machinery

cc:  Alan B. Kalin