SEC Comment Letter for APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — Oct 20, 2016
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Oct. 20, 2016 · CIK: 0001158114 · Accession: 0000000000-16-097821
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Reasoning
File numbers found in text: 333-214146
Letter
Mail Stop 3030 October 20 , 2016 Chih-Hsiang (Thompson) Lin , Ph.D. Chief Executive Officer Applied Optoelectronics , Inc. 13139 Jess Pirtle Blvd. Sugar Land, TX 77478
Re: Applied Optoelectronics , Inc. Registration Statement on Form S-3 Filed October 17 , 2016 File No. 333-214146
Dear Dr. Lin:
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 Tim Buchmiller at (202) 551 -3635 with any questions.
Sincerely,
/s/ Tim Buchmiller for
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Mail Stop 3030 October 20 , 2016 Chih-Hsiang (Thompson) Lin , Ph.D. Chief Executive Officer Applied Optoelectronics , Inc. 13139 Jess Pirtle Blvd. Sugar Land, TX 77478 Re: Applied Optoelectronics , Inc. Registration Statement on Form S-3 Filed October 17 , 2016 File No. 333-214146 Dear Dr. Lin: 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 Tim Buchmiller at (202) 551 -3635 with any questions. Sincerely, /s/ Tim Buchmiller for Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Frank Wu , Esq. Haynes and Boone, LLP