SEC Company Response from APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — Aug 13, 2013
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Aug. 13, 2013 · CIK: 0001158114 · Accession: 0001104659-13-063208
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Reasoning
Letter
DLA Piper LLP (US)
1000 Louisiana Street, Suite 2800
Houston, Texas 77002-5005
www.dlapiper.com
Frank Wu
frank.wu@dlapiper.com
T 713.425.8446
F 713.300.6046
August 13, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Russell Mancuso
Tom Jones
Praveen Kartholy
Gary Todd
Re: Registration Statement on Form S-1 for Applied Optoelectronics, Inc.
Filed on August 13, 2013
Ladies and Gentlemen:
We are submitting this letter on behalf of Applied Optoelectronics, Inc. (the “Company”) to the staff (the “Staff”) of the Securities and Exchange Commission as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”). For the convenience of the Staff, we are providing by overnight delivery to the Staff a copy of this letter and four marked copies of the Registration Statement (against Amendment No. 2 to the Registration Statement confidentially submitted on June 28, 2013).
If you should have any questions regarding the above or the Registration Statement, please do not hesitate to call the undersigned at (713) 425-8446.
Very truly yours,
DLA Piper LLP (US)
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CORRESP 1 filename1.htm DLA Piper LLP (US) 1000 Louisiana Street, Suite 2800 Houston, Texas 77002-5005 www.dlapiper.com Frank Wu frank.wu@dlapiper.com T 713.425.8446 F 713.300.6046 August 13, 2013 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Russell Mancuso Tom Jones Praveen Kartholy Gary Todd Re: Registration Statement on Form S-1 for Applied Optoelectronics, Inc. Filed on August 13, 2013 Ladies and Gentlemen: We are submitting this letter on behalf of Applied Optoelectronics, Inc. (the “Company”) to the staff (the “Staff”) of the Securities and Exchange Commission as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”). For the convenience of the Staff, we are providing by overnight delivery to the Staff a copy of this letter and four marked copies of the Registration Statement (against Amendment No. 2 to the Registration Statement confidentially submitted on June 28, 2013). If you should have any questions regarding the above or the Registration Statement, please do not hesitate to call the undersigned at (713) 425-8446. Very truly yours, DLA Piper LLP (US) /s/ Frank Wu Frank Wu Partner cc: Chi-Hsiang (Thompson) Lin (Applied Optoelectronics, Inc.) James L. Dunn, Jr. (Applied Optoelectronics, Inc.) Philip Russell (DLA Piper LLP (US)) J. Robert Suffoletta (Wilson Sonsini Goodrich & Rosati, Professional Corporation)