SEC Comment Letter for DASAN ZHONE SOLUTIONS INC (DZSI) (CIK 0001101680) — Feb 15, 2022
DASAN ZHONE SOLUTIONS INC (DZSI) (CIK 0001101680)
Date: Feb. 15, 2022 · CIK: 0001101680 · Accession: 0000000000-22-001808
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File numbers found in text: 333-262634
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United States securities and exchange commission logo
February 15, 2022
Justin Ferguson
Chief Legal Officer
DZS Inc.
5700 Tennyson Parkway, Suite 400
Plano, TX 75024
Re:DZS Inc.
Registration Statement on Form S-3
Filed February 10, 2022
File No. 333-262634
Dear Mr. Ferguson:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Don McDermett