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SEC Company Response from Arteris, (AIP) — Dec 22, 2025

Arteris, Inc.
Date: Dec. 22, 2025 · CIK: 0001667011 · Accession: 0001193125-25-327496

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File numbers found in text: 333-292078

Date
December 22, 2025
Author
Nicholas B. Hawkins
Form
CORRESP
Company
Arteris, Inc.

Letter

Re: Arteris, Inc. Registration Statement on Form S-3 Filed December 11, 2025 File No. 333-292078 To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-292078) (the “ Registration Statement ”) of Arteris, Inc. (the “ Company ”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on December 23, 2025, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Freshfields US LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Freshfields US LLP, by calling Phillip Stoup at (415) 400-2199 or Aashim Usgaonkar at (646) 863-1660. Thank you for your assistance in this matter.

Arteris, Inc. 900 E. Hamilton Ave., Suite 200 Campbell, CA 95008 December 22, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-6010

Very truly yours,
Arteris, Inc.

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CORRESP
 1
 filename1.htm

 CORRESP

 Arteris, Inc.
 900 E. Hamilton Ave., Suite 200
 Campbell, CA 95008
 December 22, 2025 VIA EDGAR
 United States Securities and Exchange Commission
 Division of Corporation Finance Office of Manufacturing
 100 F Street, N.E. Washington, D.C. 20549-6010

 Re:
 Arteris, Inc.
 Registration Statement on Form S-3
 Filed December 11, 2025
 File No. 333-292078
 To the addressee set forth above: In accordance with Rule 461
under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on
 Form S-3 (Registration No. 333-292078) (the “ Registration Statement ”) of Arteris, Inc. (the
“ Company ”). We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on December 23, 2025, or as soon as practicable thereafter, or at such other time thereafter
as our counsel, Freshfields US LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Freshfields US LLP, by calling Phillip Stoup at (415) 400-2199 or Aashim Usgaonkar at (646) 863-1660. Thank you
for your assistance in this matter.

 Very truly yours,

 Arteris, Inc.

 By:

 /s/ Nicholas B. Hawkins

 Nicholas B. Hawkins

 Vice President and Chief Financial Officer

 CC:
 K. Charles Janac, Arteris, Inc.
 Phillip S. Stoup, Freshfields US LLP