SEC Comment Letter for EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423) (MRAM) — Nov 17, 2023
EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423)
Date: Nov. 17, 2023 · CIK: 0001438423 · Accession: 0000000000-23-012639
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Reasoning
File numbers found in text: 333-275585
Letter
United States securities and exchange commission logo November 17, 2023 Sanjeev Aggarwal Chief Executive Officer Everspin Technologies, Inc. 5670 W. Chandler Boulevard, Suite 130 Chandler, AZ 85226 Re:Everspin Technologies, Inc. Registration Statement on Form S-3 Filed November 15, 2023 File No. 333-275585 Dear Sanjeev Aggarwal: 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 Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Matthew Hemington
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United States securities and exchange commission logo
November 17, 2023
Sanjeev Aggarwal
Chief Executive Officer
Everspin Technologies, Inc.
5670 W. Chandler Boulevard, Suite 130
Chandler, AZ 85226
Re:Everspin Technologies, Inc.
Registration Statement on Form S-3
Filed November 15, 2023
File No. 333-275585
Dear Sanjeev Aggarwal:
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 Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Matthew Hemington