Correspondence 0001193125-24-021877 from TPI COMPOSITES, INC (TPIC) (CIK 0001455684) (TPICQ)
TPI COMPOSITES, INC (TPIC) (CIK 0001455684)
Date: Feb. 1, 2024 · CIK: 0001455684 · Accession: 0001193125-24-021877
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File numbers found in text: 333-276482
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CORRESP 1 filename1.htm CORRESP TPI Composites, Inc. 9200 E. Pima Center Parkway Suite 250 Scottsdale, AZ 85258 VIA EDGAR February 1, 2024 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Matthew Crispino Re: TPI Composites, Inc. Acceleration Request for Registration Statement on Form S-3 File No. 333-276482 Dear Mr. Crispino: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), TPI Composites, Inc. (the “Company”) hereby requests that the effective date and time of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 5, 2024 at 4:00 P.M., Eastern Time or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP, by calling Bradley C. Weber at (650) 752-3226 or Kim de Glossop at (650) 752-3290. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Bradley C. Weber. If you have any questions regarding this request, please contact Bradley C. Weber of Goodwin Procter LLP at (650) 752-3226. Sincerely, TPI COMPOSITES, INC. /s/ William E. Siwek William E. Siwek Chief Executive Officer cc: Steven Fishbach, TPI Composites, Inc. Bradley C. Weber, Goodwin Procter LLP Jesse Nevarez, Goodwin Procter LLP Kim de Glossop, Goodwin Procter LLP