SEC Comment Letter for WOLFSPEED, INC. (WOLF) (CIK 0000895419) (WOLF) — Jun 15, 2026
WOLFSPEED, INC. (WOLF) (CIK 0000895419)
Date: June 15, 2026 · CIK: 0000895419 · Accession: 0000000000-26-005982
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File numbers found in text: 333-296645
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 15, 2026 Robert Feurle Chief Executive Officer WOLFSPEED, INC. 4600 Silicon Drive Durham, North Carolina 27703 Re: WOLFSPEED, INC. Registration Statement on Form S-1 Filed June 09, 2026 File No. 333-296645 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>