SEC Comment Letter 0000000000-24-001182 to Astera Labs, Inc. (ALAB)
Astera Labs, Inc.
Date: Jan. 30, 2024 · CIK: 0001736297 · Accession: 0000000000-24-001182
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Letter
United States securities and exchange commission logo January 30, 2024 Jitendra Mohan Chief Executive Officer Astera Labs, Inc. 2901 Tasman Drive, Suite 205 Santa Clara, CA 95054 Re:Astera Labs, Inc. Amendment No. 2 to Draft Registration Statement on Form S-1 Submitted January 16, 2024 CIK No. 001736297 Dear Jitendra Mohan: We have reviewed your amended registration statement and have the following comments. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our January 9, 2024 letter. Amendment No. 2 to Draft Registration Statement General 1.Please revise your registration statement to include the information required by Item 507 of Regulation S-K. Exhibits 2.We note references to lock-up and market standoff arrangements or agreements throughout your registration statement. If these will be stand-alone agreements, separate from your underwriting agreement, please revise your exhibit index and file these as exhibits.
FirstName LastNameJitendra Mohan Comapany NameAstera Labs, Inc. January 30, 2024 Page 2 FirstName LastName Jitendra Mohan Astera Labs, Inc. January 30, 2024 Page 2 Please contact Kevin Stertzel at 202-551-3723 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Sarah Sidwell at 202-551-4733 or Jennifer Angelini at 202-551-3047 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Brad Weber
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United States securities and exchange commission logo
January 30, 2024
Jitendra Mohan
Chief Executive Officer
Astera Labs, Inc.
2901 Tasman Drive, Suite 205
Santa Clara, CA 95054
Re:Astera Labs, Inc.
Amendment No. 2 to Draft Registration Statement on Form S-1
Submitted January 16, 2024
CIK No. 001736297
Dear Jitendra Mohan:
We have reviewed your amended registration statement and have the following
comments.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our January 9, 2024 letter.
Amendment No. 2 to Draft Registration Statement
General
1.Please revise your registration statement to include the information required by Item 507
of Regulation S-K.
Exhibits
2.We note references to lock-up and market standoff arrangements or agreements
throughout your registration statement. If these will be stand-alone agreements, separate
from your underwriting agreement, please revise your exhibit index and file these as
exhibits.
FirstName LastNameJitendra Mohan
Comapany NameAstera Labs, Inc.
January 30, 2024 Page 2
FirstName LastName
Jitendra Mohan
Astera Labs, Inc.
January 30, 2024
Page 2
Please contact Kevin Stertzel at 202-551-3723 or Andrew Blume at 202-551-3254 if you
have questions regarding comments on the financial statements and related matters. Please
contact Sarah Sidwell at 202-551-4733 or Jennifer Angelini at 202-551-3047 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Brad Weber