SEC Comment Letter for EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423) (MRAM) — Nov 12, 2020
EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423)
Date: Nov. 12, 2020 · CIK: 0001438423 · Accession: 0000000000-20-010822
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File numbers found in text: 333-249891
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United States securities and exchange commission logo
November 10, 2020
Kevin Conley
President and Chief Executive Officer
EVERSPIN TECHNOLOGIES INC
5670 W. Chandler Boulevard, Suite 100
Chandler, Arizona 85226
Re:EVERSPIN TECHNOLOGIES INC
Registration Statement on Form S-3
Filed November 6, 2020
File No. 333-249891
Dear Mr. Conley:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Geoff Kruczek at (202) 551-3641 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Daniel Mahoney