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
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File numbers found in text: 000-24085
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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