Correspondence 0001437749-24-026494 from CEVA INC (CEVA) (CIK 0001173489) (CEVA)
CEVA INC (CEVA) (CIK 0001173489)
Date: Aug. 13, 2024 · CIK: 0001173489 · Accession: 0001437749-24-026494
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File numbers found in text: 333-281323
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CORRESP 1 filename1.htm ceva20240813_corresp.htm Ceva, Inc. 15245 Shady Grove Road, Suite 400 Rockville, Maryland 20850 August 13, 2024 VIA EDGAR Mr. Uwem Bassey United States Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, NE Washington, D.C. 20549 Re: Ceva, Inc. Registration Statement on Form S-3 (File No. 333-281323) Dear Mr. Bassey: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ceva, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-281323), to 4:30 p.m., Eastern Time, on August 16, 2024, or as soon as practicable thereafter. The Registrant requests that it be notified of such effectiveness by a telephone call to Alfredo Silva of Morrison & Foerster LLP at (415) 268-6213. Very truly yours, Ceva, Inc. By: /s/ Yaniv Arieli Name: Yaniv Arieli Title: Chief Financial Officer