SEC Comment Letter for APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — May 4, 2026
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: May 4, 2026 · CIK: 0001158114 · Accession: 0000000000-26-004510
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-36083
Letter
Re: Applied Optoelectronics, Inc. Form 10-K for the Year Ended December 31, 2025 Filed February 26, 2026 File No. 001-36083 Dear Stefan J. Murry:
May 4, 2026
Stefan J. Murry Chief Financial Officer Applied Optoelectronics, Inc. 13139 Jess Pirtle Blvd. Sugar Land, Texas 77478
We have completed our review of your filing. 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.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 4, 2026 Stefan J. Murry Chief Financial Officer Applied Optoelectronics, Inc. 13139 Jess Pirtle Blvd. Sugar Land, Texas 77478 Re: Applied Optoelectronics, Inc. Form 10-K for the Year Ended December 31, 2025 Filed February 26, 2026 File No. 001-36083 Dear Stefan J. Murry: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>