SEC Comment Letter for Transphorm, Inc. (CIK 0001715768) — May 12, 2020
Transphorm, Inc. (CIK 0001715768)
Date: May 12, 2020 · CIK: 0001715768 · Accession: 0000000000-20-004176
AI Filing Summary & Sentiment
Show Raw Text
United States securities and exchange commission logo
May 12, 2020
Cameron McAulay
Chief Financial Officer
Transphorm, Inc.
75 Castilian Drive
Goleta, CA 93117
Re:Transphorm, Inc.
Draft Registration Statement on Form S-1
Submitted May 7, 2020
CIK No. 1715768
Dear Mr. McAulay:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. 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 Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing