SEC Comment Letter 0000000000-24-000070 to Peraso Inc. (PRSO) (CIK 0000890394) (PRSO)
Peraso Inc. (PRSO) (CIK 0000890394)
Date: Jan. 3, 2024 · CIK: 0000890394 · Accession: 0000000000-24-000070
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File numbers found in text: 333-276247
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United States securities and exchange commission logo
January 3, 2024
James Sullivan
Chief Financial Officer
Peraso Inc.
2309 Bering Dr.
San Jose, California 95131
Re:Peraso Inc.
Registration Statement on Form S-1
Filed December 22, 2023
File No. 333-276247
Dear James Sullivan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Blake Baron