SEC Comment Letter 0000000000-23-000285 to APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI)
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Jan. 11, 2023 · CIK: 0001158114 · Accession: 0000000000-23-000285
AI Filing Summary & Sentiment
File numbers found in text: 333-269132
Letter
United States securities and exchange commission logo January 11, 2023 David Kuo General Counsel and Corporate Secretary Applied Optoelectronics, Inc. 13139 Jess Pirtle Blvd. Sugar Land, TX 77478 Re:Applied Optoelectronics, Inc. Registration Statement on Form S-3 Filed January 5, 2023 File No. 333-269132 Dear David Kuo: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
United States securities and exchange commission logo
January 11, 2023
David Kuo
General Counsel and Corporate Secretary
Applied Optoelectronics, Inc.
13139 Jess Pirtle Blvd.
Sugar Land, TX 77478
Re:Applied Optoelectronics, Inc.
Registration Statement on Form S-3
Filed January 5, 2023
File No. 333-269132
Dear David Kuo:
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing