SEC Company Response from Cepton, Inc. (CIK 0001498233) — May 10, 2022
Cepton, Inc. (CIK 0001498233)
Date: May 10, 2022 · CIK: 0001498233 · Accession: 0001213900-22-025188
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File numbers found in text: 333-262668
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CORRESP
1
filename1.htm
Cepton,
Inc.
399 West Trimble Road
San Jose, CA 95131
May
10, 2022
Via
EDGAR Transmission
U.S.
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Cepton,
Inc. Registration Statement on Form S-1 (Registration No. 333-262668)
Ladies
and Gentlemen:
In
accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby
request the acceleration of the effective date of the above-referenced Registration Statement, as amended, so that it will become effective
on May 11, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Cepton, Inc. (the “Company”)
or its counsel may request via telephone call to the staff.
Please
contact Ryan Coombs of O’Melveny & Myers LLP, counsel to the Company, at 415-984-8943, or in his absence, Andrew Montalbano
at 212-728-5953, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Sincerely,
Cepton,
Inc.
By:
/s/ Jun Pei
Jun Pei
Chief Executive Officer
cc: Ryan
Coombs
Andrew
Montalbano