SEC Comment Letter for Penguin Solutions, Inc. (PENG) (CIK 0001616533) (PENG) — Oct 4, 2018
Penguin Solutions, Inc. (PENG) (CIK 0001616533)
Date: Oct. 4, 2018 · CIK: 0001616533 · Accession: 0000000000-18-031293
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File numbers found in text: 333-227451
Letter
October 3, 2018 Bruce Goldberg Chief Legal Officer SMART Global Holdings, Inc. 39870 Eureka Drive Newark, CA 94560 Re:SMART Global Holdings, Inc. Registration Statement on Form S-3 Filed September 20, 2018 File No. 333-227451 Dear Mr. Goldberg: 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 Heather Percival at 202-551-3498 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Alan F. Denenberg
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October 3, 2018
Bruce Goldberg
Chief Legal Officer
SMART Global Holdings, Inc.
39870 Eureka Drive
Newark, CA 94560
Re:SMART Global Holdings, Inc.
Registration Statement on Form S-3
Filed September 20, 2018
File No. 333-227451
Dear Mr. Goldberg:
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 Heather Percival at 202-551-3498 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Alan F. Denenberg