SEC Company Response from APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114) (AAOI) — Oct 31, 2016
APPLIED OPTOELECTRONICS, INC. (AAOI) (CIK 0001158114)
Date: Oct. 31, 2016 · CIK: 0001158114 · Accession: 0001104659-16-153297
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File numbers found in text: 333-214146
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CORRESP 1 filename1.htm October 31, 2016 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Mr. Timothy Buchmiller Re: Applied Optoelectronics, Inc. Registration Statement on Form S-3 filed on October 17, 2016 File No. 333-214146, (the “Registration Statement”) Request for Acceleration Dear Mr. Buchmiller: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Applied Optoelectronics, Inc. (the “Company”) hereby respectfully requests acceleration of the effective date of the Registration Statement so that it may become effective at 4:00 p.m., on November 1, 2016, or as soon thereafter as practicable. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Haynes and Boone, LLP, attention: Kristina Trauger at 713-547-2030 Very truly yours, Applied Optoelectronics, Inc. By: /s/ Stefan J. Murry Stefan J. Murry Chief Financial Officer