SEC Company Response from APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — Aug 27, 2013
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Aug. 27, 2013 · CIK: 0001158114 · Accession: 0001104659-13-066319
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-190591
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 27, 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: Amendment No. 1 to Registration Statement on Form S-1 for Applied Optoelectronics, Inc.
Filed on August 26, 2013
Registration Statement No. 333-190591
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 (the “Commission”) as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”). The Company is concurrently filing Amendment No. 1 to the Registration Statement (“Amendment No. 1”). 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 Amendment No. 1 (against the Registration Statement filed on August 13, 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 27, 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: Amendment No. 1 to Registration Statement on Form S-1 for Applied Optoelectronics, Inc. Filed on August 26, 2013 Registration Statement No. 333-190591 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 (the “Commission”) as a courtesy to the Staff in connection with the Company’s Registration Statement publicly filed on August 13, 2013 (the “Registration Statement”). The Company is concurrently filing Amendment No. 1 to the Registration Statement (“Amendment No. 1”). 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 Amendment No. 1 (against the Registration Statement filed on August 13, 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)