Correspondence 0001193125-24-029941 from PIXELWORKS, INC (PXLW) (CIK 0001040161) (PXLW)
PIXELWORKS, INC (PXLW) (CIK 0001040161)
Date: Feb. 9, 2024 · CIK: 0001040161 · Accession: 0001193125-24-029941
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File numbers found in text: 333-275569
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CORRESP 1 filename1.htm CORRESP Pixelworks, Inc. 16760 SW Upper Boones Ferry Rd., Suite 101 Portland, Oregon 97224 February 9, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-0409 Attention: Ms. Jenny O’Shanick and Mr. Bradley Ecker RE: Pixelworks, Inc. Registration Statement on Form S-3 File No. 333-275569 Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Pixelworks, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-3, as amended by Pre-Effective Amendment No. 1 filed on November 16, 2023, Pre-Effective Amendment No. 2 filed on January 5, 2024, Pre-Effective Amendment No. 3 filed on February 2, 2024, and Pre-Effective Amendment No. 4 filed on February 9, 2024 (the “Registration Statement”), be accelerated to 5:00 p.m., Eastern Time, on February 13, 2024, or as soon thereafter as may be practicable. Once the Registration Statement has been declared effective, please orally confirm that event with Christina F. Pearson of Pillsbury Winthrop Shaw Pittman LLP at (650) 233-4756, or in her absence, Chantele Karim at (650) 233-4527. Very truly yours, Pixelworks, Inc. By: /s/ Haley F. Aman Haley F. Aman Chief Financial Officer Copy to: Todd A. DeBonis, Pixelworks, Inc. Christina F. Pearson, Pillsbury Winthrop Shaw Pittman LLP