Correspondence 0001193125-25-317459 from WOLFSPEED, INC. (WOLF)
WOLFSPEED, INC.
Date: Dec. 12, 2025 · CIK: 0000895419 · Accession: 0001193125-25-317459
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291524
Letter
Re: Wolfspeed, Inc. Registration Statement on Form S-1 (File No. 333-291524) Request for Acceleration of Effectiveness To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, Wolfspeed, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of the Company. The Company respectfully request that the Registration Statement become effective as of 4:30 p.m. Eastern Time on December 15, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650) 470-4980. Thank you for your assistance in this matter.
Wolfspeed, Inc. 4600 Silicon Drive Durham, North Carolina 27703 December 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Sincerely,
WOLFSPEED, INC.
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CORRESP 1 filename1.htm CORRESP Wolfspeed, Inc. 4600 Silicon Drive Durham, North Carolina 27703 December 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Wolfspeed, Inc. Registration Statement on Form S-1 (File No. 333-291524) Request for Acceleration of Effectiveness To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, Wolfspeed, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of the Company. The Company respectfully request that the Registration Statement become effective as of 4:30 p.m. Eastern Time on December 15, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650) 470-4980. Thank you for your assistance in this matter. Sincerely, WOLFSPEED, INC. By: /s/ Melissa Garrett Melissa Garrett Senior Vice President and General Counsel cc: Robert Feurle, Wolfspeed, Inc. Tad Freese, Latham & Watkins LLP Richard Kim, Latham & Watkins LLP