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SEC Comment Letter for Arteris, (AIP) — Feb 17, 2026

Arteris, Inc.
Date: Feb. 17, 2026 · CIK: 0001667011 · Accession: 0000000000-26-001617

Offering / Registration Process

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File numbers found in text: 333-293432

Date
February 17, 2026
Author
Division of
Form
UPLOAD
Company
Arteris, Inc.

Letter

Re: Arteris, Inc. Registration Statement on Form S-3 Filed February 12, 2026 File No. 333-293432 Dear Nick Hawkins:

February 17, 2026

Nick Hawkins Chief Financial Officer Arteris, Inc. 900 E. Hamilton Ave., Suite 300 Campbell, CA 95008

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 Kristin Baldwin at 202-551-7172 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 17, 2026

Nick Hawkins
Chief Financial Officer
Arteris, Inc.
900 E. Hamilton Ave., Suite 300
Campbell, CA 95008

 Re: Arteris, Inc.
 Registration Statement on Form S-3
 Filed February 12, 2026
 File No. 333-293432
Dear Nick Hawkins:

 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 Kristin Baldwin at 202-551-7172 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>