SEC Comment Letter for Transphorm, Inc. (CIK 0001715768) — Sep 26, 2022
Transphorm, Inc. (CIK 0001715768)
Date: Sept. 26, 2022 · CIK: 0001715768 · Accession: 0000000000-22-010573
AI Filing Summary & Sentiment
File numbers found in text: 333-267522
Letter
United States securities and exchange commission logo September 26, 2022 Cameron McAulay Chief Financial Officer Transphorm, Inc. 75 Castilian Drive Goleta, California 93117 Re:Transphorm, Inc. Registration Statement on Form S-3 Filed September 20, 2022 File No. 333-267522 Dear Mr. McAulay: This is to advise you that we have not reviewed and will not review your registration statement. 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Erika Muhl
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United States securities and exchange commission logo
September 26, 2022
Cameron McAulay
Chief Financial Officer
Transphorm, Inc.
75 Castilian Drive
Goleta, California 93117
Re:Transphorm, Inc.
Registration Statement on Form S-3
Filed September 20, 2022
File No. 333-267522
Dear Mr. McAulay:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Erika Muhl