SEC Comment Letter for LANTRONIX INC (LTRX) (CIK 0001114925) (LTRX) — Sep 16, 2021

LANTRONIX INC (LTRX) (CIK 0001114925)
Date: Sept. 16, 2021 · CIK: 0001114925 · Accession: 0000000000-21-011221

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AI Filing Summary & Sentiment

File numbers found in text: 333-259454

Date

September 16, 2021

Author

Office of Technology

Form

UPLOAD

Company

LANTRONIX INC (LTRX) (CIK 0001114925)

Letter

United States securities and exchange commission logo September 16, 2021 Jeremy Whitaker Chief Financial Officer Lantronix, Inc. 7535 Irvine Center Drive, Suite 100 Irvine, CA 92618 Re:Lantronix, Inc. Registration Statement on Form S-3 Filed September 10, 2021 File No. 333-259454 Dear Mr. Whitaker: 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 Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Sarah Levesque

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United States securities and exchange commission logo
September 16, 2021
Jeremy Whitaker
Chief Financial Officer
Lantronix, Inc.
7535 Irvine Center Drive, Suite 100
Irvine, CA 92618
Re:Lantronix, Inc.
Registration Statement on Form S-3
Filed September 10, 2021
File No. 333-259454
Dear Mr. Whitaker:
            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 Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Sarah Levesque

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