SEC Comment Letter 0000000000-23-012639 to EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423) (MRAM)
EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423)
Date: Nov. 17, 2023 · CIK: 0001438423 · Accession: 0000000000-23-012639
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File numbers found in text: 333-275585
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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