Correspondence 0001193125-26-017276 from Ambiq Micro, Inc. (AMBQ)
Ambiq Micro, Inc.
Date: Jan. 21, 2026 · CIK: 0001500412 · Accession: 0001193125-26-017276
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File numbers found in text: 333-292843
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CORRESP 1 filename1.htm CORRESP Ambiq Micro, Inc. 6500 River Place Blvd., Building 7 Suite 200 Austin, Texas 78730 January 21, 2026 VIA EDGAR U.S. Securities and Exchange Commission Office of Manufacturing Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Kristin Baldwin Re: Ambiq Micro, Inc. Registration Statement on Form S-1, as amended (File No. 333-292843) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Ambiq Micro, Inc. (the “ Company ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (the “ Registration Statement ”) and declare the Registration Statement effective as of 4:00 p.m. Eastern time, on January 22, 2026, or as soon thereafter as possible, or at such other time as its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. Once the Registration Statement has been declared effective, please orally confirm that event with Christina Roupas of Cooley LLP at (312) 881-6670 or, in her absence, Courtney Tygesson of Cooley LLP at (312) 881-6680. Under separate cover, you will receive today a letter from the managing underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement. Very truly yours, Ambiq Micro, Inc. /s/ Fumihide Esaka By: Fumihide Esaka Title: Chief Executive Officer cc: Fumihide Esaka, Ambiq Micro, Inc. Michele Connors, Ambiq Micro, Inc. Christina Roupas, Cooley LLP Courtney Tygesson, Cooley LLP Michael Platt, Cooley LLP Grady Chang, Cooley LLP Alan Denenberg, Davis Polk & Wardwell LLP