SEC Comment Letter for Transphorm, Inc. (CIK 0001715768) — Apr 27, 2023
Transphorm, Inc. (CIK 0001715768)
Date: April 27, 2023 · CIK: 0001715768 · Accession: 0000000000-23-004331
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File numbers found in text: 333-271380
Letter
United States securities and exchange commission logo April 27, 2023 Cameron McAulay Chief Financial Officer Transphorm, Inc. 75 Castilian Drive Goleta, California 93117 Re:Transphorm, Inc. Registration Statement on Form S-3 Filed on April 21, 2023 File No. 333-271380 Dear Cameron 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 Jenny O'Shanick at 202-551-8005 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
April 27, 2023
Cameron McAulay
Chief Financial Officer
Transphorm, Inc.
75 Castilian Drive
Goleta, California 93117
Re:Transphorm, Inc.
Registration Statement on Form S-3
Filed on April 21, 2023
File No. 333-271380
Dear Cameron 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 Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Erika Muhl