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UPLOAD Filing

WOLFSPEED, INC.
Date: March 12, 2026 · CIK: 0000895419 · Accession: 0000000000-26-002543

Offering / Registration Process

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File numbers found in text: 333-294149

Date
March 12, 2026
Author
Robert Feurle
Form
UPLOAD
Company
WOLFSPEED, INC.

Letter

March 12, 2026 Robert Feurle Chief Executive Officer WOLFSPEED, INC. 4600 Silicon Drive Durham, NC 27703 Re:WOLFSPEED, INC. Registration Statement on Form S-1 Filed March 9, 2026 File No. 333-294149 Dear Robert Feurle: 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 Kristin Baldwin at 202-551-7172 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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March 12, 2026
Robert Feurle
Chief Executive Officer
WOLFSPEED, INC.
4600 Silicon Drive
Durham, NC 27703
Re:WOLFSPEED, INC.
Registration Statement on Form S-1
Filed March 9, 2026
File No. 333-294149
Dear Robert Feurle:
            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 Kristin Baldwin at 202-551-7172 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing