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SEC Comment Letter 0000000000-23-000700 to AXT INC (AXTI) (CIK 0001051627) (AXTI)

AXT INC (AXTI) (CIK 0001051627)
Date: Jan. 23, 2023 · CIK: 0001051627 · Accession: 0000000000-23-000700

AI Filing Summary & Sentiment

File numbers found in text: 000-24085

Date
January 23, 2023
Author
Not clearly detected
Form
UPLOAD
Company
AXT INC (AXTI) (CIK 0001051627)

Letter

United States securities and exchange commission logo January 23, 2023 Gary Fischer Chief Financial Officer AXT, Inc. 4281 Technology Drive Fremont, California 94538 Re:AXT, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 15, 2022 File No. 000-24085 Dear Gary Fischer: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
January 23, 2023
Gary Fischer
Chief Financial Officer
AXT, Inc.
4281 Technology Drive
Fremont, California 94538
Re:AXT, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 15, 2022
File No. 000-24085
Dear Gary Fischer:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing