SEC Comment Letter for WOLFSPEED, INC. (WOLF) (CIK 0000895419) (WOLF) — Apr 27, 2015

WOLFSPEED, INC. (WOLF) (CIK 0000895419)
Date: April 27, 2015 · CIK: 0000895419 · Accession: 0000000000-15-023296

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 27, 2015

Author

/s/ Brian Cascio

Form

UPLOAD

Company

WOLFSPEED, INC. (WOLF) (CIK 0000895419)

Letter

April 27, 2015 Via E -mail Mr. Michael E. McDevitt Executive Vice President and Chief Financial Officer Cree, Inc. 4600 Silicon Drive Durham, North Carolina 277 03

Re: Cree, Inc. Form 10-K for the Fiscal Year Ended June 29, 2014 Filed August 27, 2014 File No. 000 -21154

Dear Mr. McDevitt :

We have completed our review of your filings. 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 s 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 urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Brian Cascio

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April  27, 2015

Via E -mail
Mr. Michael E. McDevitt
Executive Vice President and Chief Financial Officer
Cree, Inc.
4600 Silicon Drive
Durham, North Carolina 277 03

Re: Cree, Inc.
 Form 10-K for the  Fiscal Year Ended June 29, 2014
Filed August 27, 2014
File No. 000 -21154

Dear Mr. McDevitt :

We have completed our review of your filings.  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 s 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 urge all persons who are responsible for the
accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include  the
information the Securities Exchange Act of 1934 and all applicable rules require.

       Sincerely,

       /s/ Brian Cascio

       Brian Cascio
       Accounting Branch Chief

SecProbe.io