SEC Comment Letter for Penguin Solutions, Inc. (PENG) (CIK 0001616533) (PENG) — Jun 18, 2019
Penguin Solutions, Inc. (PENG) (CIK 0001616533)
Date: June 18, 2019 · CIK: 0001616533 · Accession: 0000000000-19-009960
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File numbers found in text: 001-38102
Letter
June 17, 2019 Jack Pacheco Chief Financial Officer SMART Global Holdings, Inc. c/o Maples Corporate Services Limited P.O. Box 309 Ugland House Grand Cayman, Cayman Islands KY1-1104 Re:SMART Global Holdings, Inc. Form 10-K for the Fiscal Year Ended August 31, 2018 Filed October 30, 2018 File No. 001-38102 Dear Mr. Pacheco: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Electronics and Machinery
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June 17, 2019
Jack Pacheco
Chief Financial Officer
SMART Global Holdings, Inc.
c/o Maples Corporate Services Limited
P.O. Box 309
Ugland House
Grand Cayman, Cayman Islands KY1-1104
Re:SMART Global Holdings, Inc.
Form 10-K for the Fiscal Year Ended August 31, 2018
Filed October 30, 2018
File No. 001-38102
Dear Mr. Pacheco:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery