SEC Company Response from Arteris, (AIP) — Oct 22, 2021
Arteris, Inc.
Date: Oct. 22, 2021 · CIK: 0001667011 · Accession: 0001193125-21-305447
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File numbers found in text: 333-259988
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CORRESP 1 filename1.htm CORRESP Arteris, Inc. 595 Millich Dr. Suite 200 Campbell, CA 95008 October 22, 2021 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Asia Timmons-Pierce Jay Ingram Mindy Hooker Kevin Stertzel Re: Arteris, Inc. Registration Statement on Form S-1 (Registration No. 333-259988) 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 acceleration of the effective date of the Registration Statement on Form S-1 (Registration No. 333-259988) (the “Registration Statement”) of Arteris, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on October 26, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Phillip Stoup at (415) 395-8216 or Tess Bloom at (650) 470-2169. Thank you for your assistance in this matter. Very truly yours, ARTERIS, INC. By: /s/ K. Charles Janac K. Charles Janac President and Chief Executive Officer cc: Nicholas B. Hawkins, Arteris, Inc. Jack Sheridan, Esq., Latham & Watkins LLP Page Mailliard, Esq., Latham & Watkins LLP Phillip Stoup, Esq., Latham & Watkins LLP Eric Jensen, Esq., Cooley LLP Seth Gottlieb, Esq., Cooley LLP