SEC Company Response from DASAN ZHONE SOLUTIONS INC (DZSI) (CIK 0001101680) — Mar 22, 2022
DASAN ZHONE SOLUTIONS INC (DZSI) (CIK 0001101680)
Date: March 22, 2022 · CIK: 0001101680 · Accession: 0001564590-22-011401
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File numbers found in text: 333-262634
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CORRESP 1 filename1.htm dzsi-corresp.DOCX.htm DZS Inc. 5700 Tennyson Parkway, Suite 400 Plano, TX 75024 March 22, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Gregory Herbers Re: DZS Inc. Withdrawal of Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (File No. 333-262634) Ladies and Gentlemen: DZS Inc. (the “Company”) hereby withdraws its request, dated March 18, 2022, that the Registration Statement on Form S-3 (File No. 333-262634), as amended by Amendment No. 1 to the Registration Statement on Form S-3 (the “Registration Statement”), become effective as of 5:00 p.m., Washington, D.C. time, on March 22, 2022, or as soon as practicable thereafter. The Company intends to file a pre-effective amendment to the Registration Statement and to submit the acceleration request thereafter. Sincerely, DZS INC. By: /s/ Justin Ferguson Justin Ferguson Chief Legal Officer cc: M. Preston Bernhisel, Baker Botts L.L.P.