Correspondence 0001104659-23-119665 from EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423) (MRAM)
EVERSPIN TECHNOLOGIES INC (MRAM) (CIK 0001438423)
Date: Nov. 20, 2023 · CIK: 0001438423 · Accession: 0001104659-23-119665
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File numbers found in text: 333-275585
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CORRESP
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Everspin
Technologies, Inc.
5670 W. Chandler Boulevard,
Suite 130
Chandler, Arizona 85226
November 20, 2023
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Patrick Fullem
RE: Everspin Technologies, Inc.
Registration Statement on Form S-3
Filed November 15,
2023
File No. 333-275585
Acceleration Request
Requested Date:
November 22, 2023
Requested Time:
4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities
Exchange Act of 1933, as amended, the undersigned registrant hereby requests that the Securities and Exchange Commission take appropriate
action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-275585) (the “Registration
Statement”) to become effective at 4:00 p.m. Eastern Time on Wednesday, November 22, 2023, or as soon thereafter
as is practicable.
Once the Registration Statement has been declared
effective, please orally confirm that event with Matthew B. Hemington of Cooley LLP, counsel to the registrant, at (650) 843-5062, or
in his absence Allison Pang of Cooley LLP at (650) 843-5315.
[Signature page follows]
Very truly yours,
Everspin
Technologies, Inc.
By:
/s/
Sanjeev Aggarwal
Sanjeev
Aggarwal
Chief Executive Officer
cc:
Anuj Aggarwal, Chief Financial
Officer, Everspin Technologies, Inc.
Matthew B. Hemington, Cooley LLP
Allison Pang, Cooley LLP