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SEC Company Response from Arteris, (AIP) — Feb 19, 2026

Arteris, Inc.
Date: Feb. 19, 2026 · CIK: 0001667011 · Accession: 0001193125-26-059364

Offering / Registration Process

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File numbers found in text: 333-293432

Date
February 19, 2026
Author
Nicholas B. Hawkins
Form
CORRESP
Company
Arteris, Inc.

Letter

Arteris, Inc. 900 E. Hamilton Ave., Suite 300 Campbell, CA 95008 February 19, 2026 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 February 12, 2026 File No. 333-293432 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. 333-293432) (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 February 23, 2026, 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.

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CORRESP
 1
 filename1.htm

 CORRESP

 Arteris, Inc.
 900 E. Hamilton Ave., Suite 300
 Campbell, CA 95008
 February 19, 2026 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 February 12, 2026
 File No. 333-293432 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. 333-293432) (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 February 23, 2026, 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