Correspondence 0001104659-23-081645 from GSI TECHNOLOGY INC (GSIT) (CIK 0001126741) (GSIT)
GSI TECHNOLOGY INC (GSIT) (CIK 0001126741)
Date: July 17, 2023 · CIK: 0001126741 · Accession: 0001104659-23-081645
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File numbers found in text: 333-272985
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CORRESP 1 filename1.htm July 17, 2023 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-4561 Attn: Alex King Re: GSI Technology, Inc. Registration Statement on Form S-3 File No. 333-272985 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, GSI Technology, Inc. hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, July 19, 2023, or as soon thereafter as practicable. Thank you for your assistance. Should you have any questions, please contact Benjamin G. Griebe of DLA Piper LLP (US) at (650) 833-2209. Very truly yours, GSI TECHNOLOGY, INC. /s/ Lee-Lean Shu Lee-Lean Shu President and Chief Executive Officer