SEC Comment Letter 0000000000-24-004897 to Transphorm, Inc. (CIK 0001715768)
Transphorm, Inc. (CIK 0001715768)
Date: May 1, 2024 · CIK: 0001715768 · Accession: 0000000000-24-004897
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File numbers found in text: 333-278957
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United States securities and exchange commission logo
May 1, 2024
Primit Parikh
Chief Executive Officer
Transphorm, Inc.
75 Castilian Drive
Goleta, California 93117
Re:Transphorm, Inc.
Registration Statement on Form S-3
Filed April 26, 2024
File No. 333-278957
Dear Primit Parikh:
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing