SEC Comment Letter 0000000000-23-009884 to ACM Research, Inc. (ACMR) (CIK 0001680062) (ACMR)
ACM Research, Inc. (ACMR) (CIK 0001680062)
Date: Sept. 7, 2023 · CIK: 0001680062 · Accession: 0000000000-23-009884
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File numbers found in text: 001-38273
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United States securities and exchange commission logo
September 7, 2023
Mark McKechnie
Chief Financial Officer
ACM Research, Inc.
42307 Osgood Road, Suite I
Fremont, CA 94539
Re:ACM Research, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-38273
Dear Mark McKechnie:
We have completed our review of your filing. 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
Disclosure Review Program
cc: Michael Hedge