SEC Company Response from Transphorm, Inc. (CIK 0001715768) — Sep 27, 2022
Transphorm, Inc. (CIK 0001715768)
Date: Sept. 27, 2022 · CIK: 0001715768 · Accession: 0001715768-22-000039
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File numbers found in text: 333-267522
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CORRESP 1 filename1.htm Document September 27, 2022 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Gregory Herbers Re: Transphorm, Inc. Registration Statement on Form S-3 File No. 333-267522 Filed on September 20, 2022 Acceleration Request Requested Date: September 29 2022 Requested Time: 4:30 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Transphorm, Inc. hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-267522) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as we or our counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Please direct any questions regarding this request to Erika Muhl of Wilson Sonsini Goodrich & Rosati, P.C. ((650) 849-3352; emuhl@wsgr.com). Sincerely, TRANSPHORM, INC. By: /s/ Cameron McAulay Cameron McAulay Chief Financial Officer